2002's do have transmission issues. Period. They just do, and it sounds like all she's considering is an automatic.
2003 V6's had some trans problems too, but most were corrected early on by a oil jet kit recall. 4Cyl's are unaffected to my knowledge.
2002 Models require a timing belt change at 105k miles, a ways away, but you can expect to spend $400-$500 for JUST the belt to be replaced. There are other maintenance items that go along with this. The average cost is somewhere around $800-$1000.
Should her transmission fail (more-so, when it DOES fail cause it really is a design flaw) she can expect to dish out $3k + for a reman unit if its not good-willed or warranted by Honda.
Like I said, there's no timing belt to replace, and there's also no spark plug wires or distributor to replace. Just the plugs and they're not required to be replaced until upwards of 100k.
The K24 is a much more efficient engine and is much more sophisticated than the 2.3L F-Series in the 02 Accord which is based off of a 17yr old engine design as of present.
The 5spd automatic transmission in the 03+ Accord is also nicer on the highway vs. the 4spd automatic on the 02.
The 03 Accord is safer and can be equipped with side curtain airbags, the 02 cannot.
I think a simple test drive of the two cars will prove to her that the 03 is a much better car. Even if it does have high miles. Freeway miles are much easier on a car than city miles.