She chose to audition these two with occasionaly couple of others in the mix. The big question here is tubes or not. The possible question Rowland or Ayre is not very significant by comparison.
People approach things differently. With the same speakers I would compare used LAMM tube preamp/ hybrid amps and VAC, I would not consider either Rowland or Ayre except maybe older Rowland 8Ti and 9Ti with Coherence preamp.
I suggested LAMM, she doesn't want to go this direction and I understand well why. I think, she is doing all the right things within her set of parameters. She is a music lover not an audiophile and doesn't want to spend all weekends for a year to choose something that she already might've auditioned.