[nitrous9200]

Yes, if she reads the manual, but I'd imagine someone like my mom (maybe yours) becoming frustrated with it easily, whether it's because of how complicated it is to use or with the quirks of Windows Mobile (lagging, using the task manager to close programs etc). Out of the box, the Samsung programs are easier to use than stock WM but there's a lot more to it than most people are used to.
It can tether officially with the VZ Access manager or can be set up with MS Internet Sharing/WMWifiRouter (instructions on this forum, doesn't come included with stock ROM).
I enjoy the phone, but like I said, wouldn't recommend it to the average user who wants the phone to just work.