I don't think amazon can brick a kindle remotely. They can put the serial number on a blacklist and not allow it to be registered.
It's not a problem to register two kindles to one account, unless you don't want her to see your own purchases.
Each kindle has an associated email. You can see and change this by going to amazon,com and logging into your account, then select manage my kindles. You can email any kindle book as attachment, mobi, azw3. They will convert PDF book for you if you put convert in subject line. You just need your mom to learn how to turn on wifi so it will sync.
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