Thank you for a prompt, polite and informative response.
A little additional background.
I've been a Mac user since 1986 - Fat Mac with 400k floppies.
I do not consider myself an expert, more of an experienced user.
The reason that I/we have two seperate accounts, and signed up for two seperate iTunes Match accounts is not that my wife and I do not communicate - it is because we though it would be simpler this way (very wrong on this point) and that it would keep her calendar, contacts, notes etc seperate from mine (for various legal and ethical reasons).
i certainly believe, or at least hope, that doing everthing from her macbook would be successful. My point is that while she is more than capable of copying all of the files from our external disk to her macbook and then using itunes match, that I had more time to do this than she currently has.
Also, I tried your suggestion of creating another account on my macbook and logging in to her itunes account - but i get the same message re the 90 day period lockout. It seems that the lockout is attached to a "device" not a "user"
So my solution - we also have another old macbook that we use as our home server/cloud/pogoplug/appletv/Buffalo nas - so i logged into her itunes account, accepted the 90 day lockout and am proceeding to copy the files from our exrenal disk to her icloud account.
And again, I appreciate your comments about "college students" but as someone who has owned a financial software company for over 25 years I find this justification lacking.
My firm has some of the most stringent security software ever written - we process literally billions of $$ of financial transactions every day. We have had our software cliches but we never lost a penny through a security breech.
I have also been involved in more IP litigation - copyright, trademark, non-compete agreements, shareholder agreements than most IP attorneys.
I hate piracy - whether it is software, music, videos, whatever.
But to thwart legitimate users because of "college students" is a little extreme. Most of us went to college. Some of us way before Napster and Limewire existed.
It is interesting that Bill and Steve, two of the biggest college dropouts, should have this attitude.
China is another matter.
Thanks again for your advice.