sorry, no. have not seen this problem. i say: if looks and quacks like duck, well... my 2 cents is: bet those files do exist. bet they exist on her box. have you tried to reproduce the problem locally (on the lan, say, from your box, using her username and password? or get you hands on her box best of all) maybe she would part with her password for a few days if you offered to assist with changing it after. and/or, have you watched over her shoulder as she logged in and performed the steps to reproduce the problem?
bet there is nothing in the security log those dates and times on the server...
if no joy with our simple ideas i suggest: call/email microsoft on this one. it is sure to be worth the money from the education they will likely provide (take a minute to jot down all those other questions you've had lo these long years but don't change subject, wait until after your immediate problem is resolved?) and maybe you won't have to pay if you can solve by email or are reluctant about paying and get operator on good day. they are the ones who decide if you get free support, not the help desk technicians, imho. if you have degree, certs and other credentials, mention that politely in contex of trying to skip tests you've already performed. and be cooperative about listening and obeying.
glad you survived xpsp2. personally it has never caused a problem i couldn't look up and fix via the mskb at support.microsoft.com. i have done only a dozen xpsp2's so far, so for what it is worth.
you won't really ever be comfortable with XPsp2 until you have experienced a problem and resolved it. and you need to be comfortable with it, imho. so do not be afraid, grasshopper. embrace the unknown. anyhow, as maxwell says: you must be assimilated...or as Lennon said: let it be...or as Alfred said: what, me worry? or as Dora says: just keep swimming...or as Captain Kirk says, boldly go where no one has gone before...or as Yogi says: 90 percent of this game is half mental...