I'd be careful and make sure you get a Note 10.1 2014 edition- NOT the original Note 10.1.
Even for $130 I don't think the original 10.1 Note is worth bothering with compared to other options. The 2014 edition is actually not a bad option at all. (And if what you're seeing for $130 IS the 2014 edition, I wouldn't hesitate to get one for that price.)
The wacom digitizer in the Note tablets is not bad at all- the main "problem" with a Note 10.1 (2014) will simply be the software for Android isn't nearly as good as full Windows applications, or iOS apps for the iPad Pro.
But there are still some very decent drawing applications that your wife may like fine: Sketchbook Pro, ArtRage, ArtFlow, LayerPaint HD, etc.
Also, Samsung has all but abandoned these tablets- you'll probably be stuck with Android L.
I will say though, as much as an issue as fragmentation is made on Android, I don't find it makes much real world difference. I keep my Note 12.2 pretty much frozen on the last good version of L and all the apps I need run fine.
There are unofficial ROMS to update it to Nougat, but I don't trust them not to break the proper built-in S-Pen functions, and end of the day- a newer version of Android will add NOTHING of any real value to me.
Android apps aren't generally made purposefully OS-version dependent as iOS often is. (I've seen my wife have to do without apps she needs, after they are purposefully discontinued on older versions of iOS, but there are reasons she doesn't want to update to the newer iOS. To me, that's more 'fragmented' than Android where I don't think I've ever seen an app say "Nope, this REQUIRES you to update the OS in order to use.")
Anyway, if you were to get a Note tablet for her, I'd recommend a full-sized wacom stylus made specifically for the Note tablets, like this one:
https://www.amazon.com/Wacom-Bamboo...coding=UTF8&psc=1&refRID=HTPAEB3D9SVMCXSMGBCJ
That or use the original S-pen with a pen-holder adapter. (I made my own version of one for my Note 12.2 using a modified ballpoint pen.)
It's just a lot easier to draw and sketch properly on these with a full sized tablet- I find the actual s-pen to be a bit too small to draw with as comfortably as a larger pen that the Surface or Apple pencil offer.
Forgot to mention- there are a lot of other wacom pens that will technically work with the Note tablets, but the problem with MOST of them is a nasty 2 or 3 pixel offset that absolutely kills drawing accuracy. I'd avoid an unknown stylus for the Note.