Id say it all depends on her budget. If she doesn't need to sweat 500 bucks or so, I'd definitely recommend the Mac Pro. And this is coming from a happy i7 2.93 owner. But if she has a limited budget and doesn't really need alot of expandability, the i7 is a very fast computer that will actually match or beat the entry Mac Pro on most tasks. (see geekbench and cinebench results)
I bought the i7 imac with applecare and I'm very happy with the choice. Ill be very happy with this setup for around three years I figure, which will then bridge me over until the next generation (sandy bridge, lightpeak, or whatever) mac pro is introduced. I figure Ive already got 500 bucks saved towards that purchase!
Another thing to think about if she's on a budget, is she could buy an i7 and put the money she saved towards purchasing a really high quality second monitor for Photoshop work. You would then have a beautiful, accurate monitor of your choice via the mini display port on the back of your imac, a fast i7 processor, with really fast memory, AND you would have a nice secondary 27" monitor to put a whole bunch of your palettes and itunes etc. on. Again, all this would still be plenty cheaper.
Just throwing some options out there......
On thing many buyers are not too excited about on the entry Mac Pro is the ram situation. On the entry Mac Pro, you have three 1GB sticks on a 4 slot computer, which in my opinion, really sucks on a "premium" $2500 computer. If you upgrade your ram, you immediately have to toss out the ram that came with the computer and basically purchase all of the ram from scratch. And with ECC memory- thats not gonna be cheap. On an i7, you can purchase 8 gigs of FASTER ram (albeit non ECC) from places like OWC and have a total of 12 gigs of ram without removing any of the memory sticks that came with the computer.
Again, not an issue if money's not a factor..... of course. So what's her budget?