Well I am actually in the same shoes as your sister. I have been checking the internet for new and refurbished computers, and I am spoilt for choice. The refurbished computers have a very tempting price, but they say if a deal is too good, one should think twice. The new ones, give the confidence of operational stability, but the price is off the hook. As for me, I would suggest that it depends with what she wants to do. If it's basic browsing, or working with word, excel and PowerPoint, then a refurbished one is okay. Anything beyond that, requires a better and if possible the latest version of operational machine.
I think when buying refurbished computers, what should come to mind have to be what version of the operating system does the computer runs on? what is the RAM capacity of the system? How long does the battery stay before it dies off? is the computer in good condition and why is the seller willing to part away with it, if it is a personal property. Answers to these questions and more should be a guide while purchasing a refurbished computer. Although, buying a new computer with the latest versions of all the components on it is a good idea, but when we have to compare the difference in price and others factors like budget, then a good refurbished computer can go.
I haven't bought a refurbished PC yet, only 2nd hand ones, but their quality isn't really great since they break after a few months due to worn out hardware. If I will buy another PC I will buy a more expensive one even if it's not brand new to ensure that it will last longer. Or better yet, I will save up for a brand new PC, although it would be a lot more expensive.
I think it's not a good idea to buy a refurbished computer. It's still recommended to buy a brand new. You might see the affordability of the refurbished products but keep in mind that life span of it may be shorter than the brand new products.
It totally depends on the requirements. If I can do all my work on Mac or PC both, then I will have to make my choice on my liking and disliking. But if there is some program which I must have to use and I can only use that on PC then I won't go for the mac.