Some things to keep in mind:
The touch screen is great but DOES take some getting used to. She will probably get frustrated, but that's normal. After a week or so it'll be no problem.
Tell her to read the user's manual. It's 167 pages of nothing but fun (not really) but it's full of info!
The micro SD card isn't necessary. The device will hold 1500 books as is.
When she sets it up, make sure she has a default address and default credit/debit card on her BN.com account. Some have them on there but not as default. She should be fine since she bought it online.
Keep the packing slip just in case. In the event of any defect, rare as they are, the unit can be taken to a store.
The stores are your friend. The 1-800-THE-BOOK is not. Even if you can't drive to it, call a local store and ask to talk to someone if you have any questions or issues. There should be someone in the middle of the day, every day, who's running the nook counter and can help you or your mom out.
Hope that helps!