I have a grip.
This phone is FASTER, It will support the faster ATT network (if and when it ever reaches Kansas).
It will support 802.11n which means its going to access her office routers faster and access the net faster. It has voice control so she can make calls without touching the phone, and a camera that focuses down to 10 inches to take a picture of that nasty rash so she can consult with the dermatologist in another city.
I also watched the live feed and there were several new developments for Doctors in the presentation. All new development is likely to focus on the 3gs.
She can expense the entire phone on her taxes. Why saddle her with last years's phone just to satisfy your prejudices?
EDIT: I take it back about the 802.11N.
Apple - iPhone - Technical Specifications Apparently Apple cheaped out on that too. Its still the same old B/G.