I don't think the sample adds to the value of the book as such, but if I like the sample a lot I'd pay more for the book than I would if I didn't know anything about the book / author.
Her choice - anyone who buys it really likes it, but her overall sales will probably drop.
She could try something equivalent to Baen's "ARC" whereby one can get the ebook for $15 a few months before it's released for it's regular price ($6 in the case of the one book I've done it for).
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