If her plan is a calendar-year plan, yes, she'll need to file a final 2023 Form 5500-EZ because the plan was not terminated until 2023. This has no effect on the 2022 Form 5500-EZ filing.
See Short Plan Year and Final Return in the instructions for Form 5500-EZ:
https://www.irs.gov/pub/irs-pdf/i5500ez.pdf
For the 2023 Form 5500-EZ, she can use the 2022 from modified as described in the instructions for a short tax year.
