The electronic muffs would make it "worse" if she's already hearing too much. They don't block any more noise that conventional muffs, and they "pass-through" additional noise like speech, non-stop.
If it's too loud when she has both plugs and muffs then there are really only two possibilities. She's either VERY sensitive to noise and there's little hope, or she is not wearing them correctly.
Make sure that the plugs are pushed quite far into the ear canal to make a good seal and make sure that the muffs are completely sealed around the ear. Glasses, hair bands, other such things and even just hair can pull/push them away from the skin.
Even if everything is being worn correctly, there is only so much reduction possible. Some of the sound that you hear is actually penetrating you head, right through the skin and bones. There is little that can be done about that, short of wearing a sound proof hood.
I highly recommend electronic muffs anyway, as I believe that they are safer because you can still hear what's going on around you.
Still happily answering to the call-sign Peetza.
The problem, as you so eloquently put it, is choice.
He is no fool who gives what he can not keep to gain what he can not lose.
-Jim Eliott, paraphrasing Philip Henry.