hey, R32's only produce less than 187kw!
Yes, R32's are P plate legal under the law changes, and there are P platers driving around on them. For the low powered exemptions you no longer need a reason, unlike the work exemptions etc from before.
So, if she really, really likes r32's, just buy one. if she'd rather a r33 or a silvia or something else over the limit, the choice is obvious, wait 8 months because she can't legally drive it yet.
edit: i see that you already own a r32. she could apply for an exemption and drive that, for example, providing it isn't modified to some extent...