Get an iPad, but wait for the next version to be announced. You'll either be able to pick up a much better model, or probably be able to pick up the current model for much cheaper.
Don't get an Android tablet unless you like janky shit and want to do tech support. Only power users who want to use their tablet more like a conventional computer should get Android tablets, and even those people are probably better off waiting for a Windows 8 tablet, or just getting one of those Windows 7 tablet computers.
I mean, do people honestly believe this in real life? Do you think people who actually say stuff like this have ever actually used an Android tablet? Again, I've got a crappy Vizio tablet running Android 2.2, I just put launcher pro on it and my wife uses it all the time without any problems. I've had to do significantly less "tech support" stuff than I've done for my sister's Macbook.
To the OP: rereading your post and your responses, it looks like you're looking for justifications to buy an ipad over an android tablet. I don't really understand why you feel you need that. Android's value is it's versatility and price structure, but it doesn't compete in the specific arena that ipad occupies (10" premium tablets). Your wife doesn't want a tablet, she wants an ipad, so get her an ipad.