I think one problem may be that too many of today's instructors never took the CBT, since it is a relatively new thing.
It sounds like things really haven't changed much though, from the written exam days. Having already been a paramedic for thirty years, I took the NREMT-B written in 2005 and walked away honestly wondering if I had passed or not. The questions were that confusing. Although, I have to say that basic questions are a lot more confusing for an ALS practitioner than for someone straight out of EMT school.
As for your friend, I have to honestly say that this simply may not be her bag. No matter how interested she seems, or how intelligent she is, some people simply don't have the aptitude for certain subjects. I'm a good medic, but I can't boil water, much less cook. Whether or not I can sing is a matter of heated public debate, but I digress.
If she is bound and determined to do this for whatever reason, then I have but one piece of advice for her; She needs to LEARN THE MATERIAL, and not learn the test. Flash cards and review question books are shyte. They are marginally useful as adjuncts to gauge your knowledge. However, they are absolutely useless as test prep material, especially if you have already failed once or more. In fact, they are probably hurting her. She needs to read, read, read, and re-read the book until it is not just memorised, but UNDERSTOOD. She should be immediately reciting the answers to questions, not because she has them memorised, but because she UNDERSTANDS the answers.
When a student doesn't actually understand the concepts concretely within their brain, either their instruction sucks (entirely possible, but this is her second school), or else she simply does not have the aptitude for this particular field. There comes a point where one must be honest with themselves about their limitations.