Exactly. The Surface 3 is an upgrade in every single aspect from her Aspire One. Not only is the processor a vast upgrade but the RAM is faster, the eMMC in the Surface 3 is a lot faster than the 5400RPM hard drive, the graphics are a large step up over the AMD graphics in her netbook, the Surface 3 has a much higher resolution display, the aspect ratio is great for browsing the web and I like it for working in Excel, the battery life is an improvement, it has Bluetooth, the trackpad in the Type Cover will be an improvement over the Acer, the Surface 3 has Pen support, and the Surface 3 is much lighter (it weighs less than half of the Acer) and thinner.
The only thing the Acer has over the Surface 3 is the amount of USB ports. The Surface 3 has one USB 3.0 port (actually two if you buy an adapter) while the Acer has 3. The Acer Aspire One is the very definition of a netbook from 4 years ago. A lot has changed since then and the Surface 3 will outperform her netbook in every single way. The model with 2GB of RAM would even outperform her netbook.