Yes. An Apple ID is required if only to download the Apps she wants to use. Linking to a bank card is not absolutely necessary, but to avoid that requirement, the Apple ID will need to be created in a very specific way.
Link-> https://appletoolbox.com/how-to-create-an-apple-id-without-credit-card/#Create_an_Apple_ID_without_a_Credit_Card_or_Payment_Method_on_a_Mac_or_Windows_computer
Otherwise, it will require a payment method during creation, which can be removed once its verified and everything is working.
If the iPad that is to be used is still logged in to your friend's Apple ID, she will need to follow the steps here to wipe it and start over: Link-> What to do before you sell, give away, or trade in your iPhone, iPad, or iPod touch - Apple Support
Once that is done, she can set it up and she did the first time, and create an Apple ID during setup. As mentioned she will need to add a payment method to the new Apple ID during setup, but it can be removed from the Apple ID once its been verified and everything is setup.
Link-> Change, add, or remove Apple ID payment methods - Apple Support
If she plans on sharing a Spotify or Amazon music subscription with her, she will need to follow the sharing steps on the website for each service. Otherwise a payment method will be needed for the subscriptions to each service.