I and the few people I know with iPads all have computers too. Now my mum wants to get one, mainly just for the internet, but she does not own a computer. I know mine set itself up but I did plug it into my laptop to sync with iTunes.
You can set her up itunes an account through your computer and do the backup etcet. stuff if you want. My sis has an ipad but not very computer savvy so she brings it to me when she visits and I do the backup stuff then. She doesn't need to register a credit card or anything.