From PayPal's policy 

No double recovery

S17.1 You may not file a dispute or claim or receive a recovery for a purchase under the PayPal Buyer Protection Policy if you have already filed a case with or received a refund for that purchase directly from the seller, eBay or another third party.

https://www.paypal.com/au/webapps/mpp/ua/useragreement-full#Schedule_1_PayPal_Seller_and_Buyer_Prote...

I would definitely be ringing PayPal and telling them that she has already opened and closed a case with eBay. Quote their own policy at them if they refuse to budge. There have been buyers on the buyers forum who have made that mistake (closed an eBay dispute before resolution) and didn't have a leg to stand on. There was nothing they could do.

I would also be ringing eBay about the feedback if you have a tracking number that proves the item arrived within their estimate.