What is she going to school for? Mac is best for the "creative" majors like theater, arts, music, etc. For everything else PC is a better option. If price is a consideration at all then you can get twice the PC for the same price as a Mac also.
I'm far from an expert on the subject, but I'll offer this... My MacBook Pro is 10 years old and still works great (other than the poor battery life). My wife got a Surface Pro two years ago. It has been buggy as hell from day 1 and I hate it.
I have my second MacBook Pro laptop going on 8 years and very happy with it. The first one lasted 12 years. My wife and daughter have had three or four Dell laptops EACH during that same time frame. They have constant problems but I know part of it is from user error.
I can't help you with the Mac! Never own anytype. Only PC's. I will tell you if you get a PC, just make sure to get the anti-virus protecting and keep it updated. Any program that she will need she may get a discount thought the school.
Go into somewhere like Best Buy and let her try both out. She'll be able to play around with both OSes and see which one she likes better.
Windows is (obviously) more familiar with most people. But Mac OS isn't that hard to learn.
And as @rick4bama said, get a good antivirus program. Windows Defender is decent (if she goes with Windows). But at a school, there is too much going on and going through their internet that I wouldn't trust JUST Defender to protect my computer. Macs usually don't have to worry about antivirus, but there have been times where it was necessary.
I was advised early on before I bought my first computer, that Mac is more user friendly than pc's. Also, as sk33tr commented, Mac's generally are not prone to virus, whereas pc's are easily attacked, as I understand it, but I don't have any personal experience with pc's. I own 3 older Mac laptops which are outdated, but still perform well. I am now on my third IMac which I bought used, refurbished, and it works very well. I prefer the larger screen of a desk top, better for aging eyes.