Okay, thank you.
You threw the red flag, when you said she doesn't have a 'puter!!
The MR8 is NOT a wise choice, for someone who does not own a computer. The MR8
depends on the 'puter, to access some of it's higher functions,... eh,... like "data backup",... maybe you've heard of it???
The MR8, right out of the box, will record about 3 minutes of true 8-track audio, on the stock memory card. That's 3 minutes of glorious, 8-track, CD-quality audio. The MR8 was designed to "dump" archive the song data on the 'puter, over USB,... as a design factor. IF you don't have a computer, you're obliged to "mix down" your existing 3 minute song, to a mixed down format, before you can clear the memory card, and move on. Not to say the "mixdown" is a bad process, but you cannot preserve the discrete 8-track audio data, without a computer, as "base station" to the MR-8.
The BR-864 and BR-532 are also units that are best utilized in conjunction with a computer.
You paint yourself into a pretty tight corner, specifying your proposed gift recorder be digital, brand new, and not dependent or linked to the 'puter. You're right, most of the HD based units are many hundreds more than the MR8, and all of these units have a steep learning curve.
The flash memory cards that the MR8, BR-532 & BR-864 use, and like devices, may be upgraded to larger sizes, at an added cost, often up to 30% the cost of the original recorder.
So,... I'd say, your best value would be the brand new Tascam 424mkIII Portastudio, 4-tracks w/8-channel mixer, records 2-tracks (buss) or 4-tracks (direct), simultaneously. It's self contained, not dependent on the computer, and records 4-tracks on common, inexpensive cassette tape. Songs may be archived indefinitely, and don't require the computer or fancy gimmickry of a backup scheme. Sound is decent, 4-tracks is a great starter medium, and it's super flexible and easy to use, with a fairly nice integrated front end mixer. The 424mkIII may still be bought online and in stores, for a mere $329.
Sorry, I couldn't make my recommendation "digital", but I hit on "brand new", "4-or-more tracks", "easy to use", "no computer", "inexpensive/affordable", points. I also personally recommend the Tascam Portastudio as a great invention, and a versatile, good sounding recording platform. Especially for beginners and people on a budget, with no computer.
I also think any of the digital workstation standalone HD recorders would be overkill, (not to mention too complicated), for a beginning musician with a modest set of recording needs. (As you've described).
The Tascam 788 is twice the price of the 424mkIII, ($599+) and would be the only other recorder I'd recommend, but you'd still need the extra burner accessory, a couple hundred more.
FYI, the Fostex VF80, a good deal at ~$600, still only records 2-tracks simultaneously, max. (The 424mkIII will at least do 4-direct, and that ain't too shabby).
If you were more into the used-gear phenomenon, there are a few other dynamite used Tascam Portastudios I'd recommend, like the 488mkII ($300-$350/used), or the Tascam 246 ($175-$200/used). The real sleeper gear is the Tascam 244, where you can often get a low-use, near mint unit, for about $80. Beware of some older gear, because condition varies greatly, and even the best kept mint units require some minor maintenance, after so many years.
The Tascam 424mkIII is the best brand new Portastudio you can get, for the money or by any other reasoning. It's what I recommend, based on your question. Sorry it's not "digital", so I'm probably way off topic.
Good luck.