replace a full Cello System?

For classical music I would suggest a Tannoy TD8 or 10 speakers. Modern sleek design, very nice sound, and easy to drive. Much more dynamic and lively sound than the similar sonus faber Cremona.

New or used? If Agon bluebook is correct, it should yield above $30K. She can definitely put together a good apt system for that kind of $. I'm thinking a good integrated like an ARS or VAC or Jadis if tubes are OK, ASR or Goldmund for SS. Does the budget need to cover a CDP?

I agree with Shadorne - there is something about this situation that doesn't add up. Anyone who had personally selected this gear for their own musical pleasure would not be asking a family friend for replacement suggestions. They'd be out selecting the new round of gear themselves.

Besides having possibly acquired it through divorce or death of a husband, another possibility is she was someone with a lot of money and it was selected for her by a high-end store (in much the same way some wealthy people are told which artwork to buy to impress others.)

If she is driven by sound quality, she'll need to hear the replacements herself. People trigger off different aspects of sound (just look at the debates that take place here among the enthusiasts) and the qualities that send the family friend to nirvana may do nothing for her. If she is driven by decor, she'll need to see the stuff in person. If she is driven by status, the question then centers around whom she is trying to impress.

Until the mix of those influences is clear, any suggestions are simply shots in the dark.

If she want's a small system :

YBA Passion CDP 200
YBA Passion AMP 300
JM Lab Electra 1007 Be

Medium System:
Spectral DMC 15SS
Spectral DMA 100S
Spectral/MIT cables
Marten FORM Floor speakers
add Marten SUB along the way

Big:

Sh already has one

congrats to all who guessed the situation. this was a thread really meant to find a suitable solution for a particular type of application. it's appreciated all the ideas of where to look. The smaller Tannoys might suit the situation. Of course the end user will have to audition the speakers before they are bought.