Sogvet:
You said that your female friend has a Sony 42" Plasma, right (damn........ lucky her...... I sure wish I could have me a plasma television......... but unlike her, I cannot afford it)??? So with her having the plasma television already, I don't have to factor a "telly" into the system equation this time around. And that alone puts us well ahead of the game. And you since you say she's not into vinyl either, we can skip the vinyl rig as well (man......... she don't know what she's missing, does she). So with that said then, here's what I would suggest:
Speaker System: Snell Acoustics K.5 MkII Speaker System (Includes Fronts, Center, Surrounds, and a Subwoofer) for just $4,000.00
Electronics: For a S/S Processor and a Multi-Channel Power Amplifier, she could check out the Rotel RSP-1066 Controller ($1,500.00) and the matching Rotel RMB-1075 ($1,000.00). And if looks does indeed matter to her, she doesn't have to get these in the standard black finish that they come in. She can add some elegance to this duo and opt for the pair in the new silver finish for the same price she would pay for if she was getting them in black. They look far more attractive in silver. For an Audio/Video Receiver, she could opt for the Denon AVR-4802 for $2,500.00. This is a conservative looking piece no matter which color comes in. I believe it comes in both black (but it's a "conservative looking" black) and gold as well. Again, she may find that this receiver looks attractive to her in gold as well (though, this might be an extra cost added on to the price of the standard receiver. I would advise her to check with either Denon, or an authorized Denon dealer before she finally makes her decision). Or just like "Luc" has said earlier, she can also look at the Harman/Kardon AVR-8000 for about $2,800.00. And I know from personal experience that Harman/Kardon makes a hell of a receiver (as in I own a two year old AVR-210). But compared to the AVR-8000, my AVR-210 looks like a dwarf by comparison. But then again, whose complaining???? I am pretty content with what I have at this time.
DVD Player: For a DVD Player that is going to get the most out of that "sexy" looking plasma that she owns, may I make a pitch for Arcam's DV-88P ($2,100.00)?? Not only this is a top drawer DVD Player, but it is also a formidable CD Player as well. For the price, I say it will challenge ultra expensive players like the Camelot Roundtable and the Pioneer DV-AX10 at about a fraction of their prices. And it comes dressed in an attractive looking silver faceplate as well. Less expensive (but just as worthy) alternatives such as the Sony DVP-S9000ES (which she can get now at either a closeout price or a used price for about $700.00), and the Toshiba SD-9200 ($1,500.00 list brand new, or she should be able to get a used one for about $600.00) are also available, and are worth looking into as well . Or, if she can wait about another month or two, Sony's new ES DVD Player (the DVP-NS999ES...... and it will be priced at about $1,200.00) will also be available, and may very well be worth her checking it out as well.
Cables: In order to offset the potential bright tonal balance that is going to be exhibited by either the speaker system or the electronics I have chosen for her system, as well as getting something that doesn't look like what amounts to be a bunch of expensive garden hoses running across her behind her equipment cabinet and her speakers, may I recommend Cardas cables. To my ears, Cardas cables tend to exhibit a warm and inviting tonal balance when they are used in the correct system (and suspect that THAT system may be hers). If she's willing to put up with a little bulk as well, I like the MIT cables as well (though, they may not be as warm sounding as the cables from Cardas are, but they do deliver an open, insightful, and very involving sound).
Power Conditioning: Finally, for the best picture and cleanest sound possible (without spending a whole lot of money), as well as protecting her expensive investment, I also suggest her look into getting a Monster Cable HTS2500 ($300.00) as well.
AND
If the component approach is not to her liking, then there is always Bang and Olufsen (something that I wouldn't condone, but for her sake, I will make an option for her as well). They do make some respectable sounding gear for the money that she's going to be spending. But if it were my money, then I would probably get the system that I have listed above. I think that for the $10K that she's going to spend, she can do a lot better than a Bang and Olufsen system. But hey, it's her money. So, she's entitled to buy whatever pleases her.
Well that's it for now.
In closing, I would like to wish her the best of luck, and hope she can come up with a system that she's going to be happy with and will be enjoying for a long time to come.
So on that note then, I just want to wish her the best of luck, and would like for her to "enjoy the hunt" like "John G" has said. After all, shopping for the system and then going through the journey of putting it together is the fun part of the audio shopping experience. That can only be topped by enjoying the finished product once she finished shopping for the components that she wants.
Good Luck and Have Fun!!!!!!!!!
--Charles--