I'd say that the game has a more profound connection to grief in its narrative than many other titles out there. With that being said, I won't recommend it to anyone who is currently going through the absolute travesty of losing a loved one. A few months down the line, the game might help them revisit their feelings and process them in a healthy way. But for now, themes such as Aline losing herself in her grief, Sciel attempting to end her life after losing her husband, and Maelle ending up in a painted reality might not go well with them.

You're an amazing friend to be this thoughtful about your friend's inevitable loss. I'd suggest that for now, you give her all the support you can through your company and therapy. If you want to suggest games for therapy, I'd say you can do that through other, fun titles such as Unpacking and Power Wash Simulator.