Best Buy lost her computer. Therefore, Best Buy legally owes for what the computer is worth as a piece of equipment (they've offered a pay a lower value because it's evidently not a new computer, which is legal and fair), and what they're willing to give her customer service wise...which appears to be what the computer is worth (I.E, nothing). I like how they tried to make her buy part of another computer there via giving her a gift card. Classic.
If she did have sensitive financially affecting files, etc...in order to be compensated for the loss of those things, she first has to prove she has these things on her computer. And then she has to prove they have some intrinsic value. And good luck with that. Now, should she be legally entitled to something because Best Buy didn't do what they are legally obligated to do? Yes, but it won't be anywhere close to making her a rich woman. By filing for such a ridiculous amount, she has made herself a target and better hope she doesn't draw a court system that frowns on frivolous lawsuits.
She should have just gone to the Better Business Bureau.