The advantages that the Kindle has over the Sony are:
- wireless book purchase/delivery
- keyboard for annotation
- access to the web
- (non-DRM) Mobipocket support
I'm sure others will point out any I've missed, but those are the high points in my estimation.
The Sony's advantages over the Kindle are:
- smaller size (overall, the displays are the same, of course)
- longer battery life
- more formats that it supports
Again: I'm sure others will ... etc.
If the advantages of the Kindle seem like they're worth it for what she wants to do, then go for it. If not, don't. That's my advice.