a) Toshiba - no significant experience. HP - hate... if you speak Hindi, you can consider them because if you ever call support it's easier to speak to them in their native language, Dell - don't deal much with their consumer side, I use the business side most of the time. If you have a company or a friend with a company, get a Dell rep and have them configure a latitude laptop for you - the Dell rep configured price will almost always be cheaper (by 5-20%) than the web price. Sony - support sucks. Great LOOK, but I hate the feel and I don't trust the support and warranty policies.
b) I still recommend avoiding Vista - do so by buying a business line system that includes an XP downgrade (Latitudes from Dell are business line systems). Of course, you're only XP choice is XP Pro which tacks on about $75-100 to the price.
c) See my comment on Dells above. Would not recommend buying from a store - almost always too expensive. Online is generally best - except with Dell as I mentioned (although CERTAIN dell models cannot be discounted or discounted much, including the XPS line.
d) The two display types I've seen are Glossy and Matte. I prefer the Matte because it's easier to read in daylight - the Glossy gets very reflective and can be difficult to see.
e) ALWAYS get a 3 year warranty and Accidental damage protection with the laptop - from Dell, this will cost $300-400. But consider that laptops travel. Things spill. People forget them on top of their cars or accidently sit on them... Accidental damage and a 3 year warranty from Dell will have the system fixed in 48 business hours, ON-SITE.
f) For XP, 2 GB, whatever - but get no less than 5400 RPM (preferrably 7200). CPU depends on what she uses it for. For internet, virtually any CPU will do. I'd suggest a a dual core system, but low end - 1.86-2 GHz.
g) Apple is fine... but determine what she wants. Apple is a different system, more costly, and cannot run Windows programs (there are SOME programs with apple versions and there are ways installing a copy of Windows on a Mac so it has both, but then you're adding complexity. In general, people think apple systems are easier.