gdgt

In my opinion she should find it a lot easier to use than a desktop operating system because it is a lot simpler. New users should find a touch interface easier to use than a keyboard and mouse as it's closer to real life. You might have to show her a few things, but she will probably learn pretty easily.
I believe they do introductory courses/lessons at Apple Stores, and they are free. That may also be a good idea.
Good luck :)

First, you need to asses what your mom is going to need during her transition to the iPad. As you've said, she opens attachments and syncs her iPod, what else? You'll need to find counterpart features for tasks that she normally does. For example I can get my grandmother to use the iPad on her own as she only needs to skype/facetime and play a few games which does not require typing or going through deep menus.

I got my mom an iPad before they were released in my country so I had to show her a lot of things myself, but it's not too difficult - "you find your mail under Mail" "hold on the icons till they jiggle to rearrange or delete" that sort of thing.

I also set up an Amazon account so that she could use kindle books, and used an unused computer as an Airvideo server so that she can watch whatever videos she wants from the computer without having to convert and transfer, that's just way to complicated for her to do. I also showed her how the app store works, but I don't think she's ever used it by herself lol.

We also ended up buying an AirPrint compatible printer which she's printed thousands of pages on already!

My wife got her mom one and she basically plays games all day, but she is actually pretty good at using it to take notes, and has migrated her recipes and todo lists into Notepad on her iPad, needless to say, I was quite impressed!

Just be patient with them though, they don't learn as fast as us :-)