Tough situation being a friend and all, I say the best woukld to be open as possible, and let her know new versus used prices and fair market value, and if helping her sell them for the best price and not owning any is the best to not cause haed feelings then so be it.
I take it there is no relation wanting items? This too can cause hard feelings. i know when my wifes brother was killed (before I met her). His wifes family had a garage sale 2 weeks after the accident while she was still in the hospital recovering from the same accident, and sold all his tools/guns/personal items without telling my wifes family. My wifes brothers were all close and had hunted and did projects together so had memories tied to items, and would have paid for items to help her out. It caused alot of bad feelings.
Good luck, and proceed slowly and gently.