she wants to make herself feel better about her decision and be able to look back and say to herself, "I went with him to try and help him deal with this terrible ordeal and help him heal emotionally from this huge loss.... " so that she can feel better with her guilt.
If you want, go ahead and ask her, "whats your goal with attending counselling, what do you hope to get from it?"
Actually it's counter-intuitive but you do want to shut the door, if she wants to go so badly, heck even offer to help her start packing and put her things in boxes for her and do it with a smile.
