Apple's "Activation lock" keeps devices bound to a specific Apple ID even in the case of a device firmware reset.

This little bit of extra information I've given shows the senselessness of the article.

The device can be reset with the mother's Apple ID. Her Apple ID can be reset through her email address. Her email address controls tons of important accounts that must be dealt with by her successors.

If her children did not get access to her email address, that is poor end-of-life planning, and the iPad problem stems from it.

Presumably it has some sentimental material on it, like emails or photos, that is considered more valuable than the iPad itself.

Activation Lock prevents them being able to activate the device after restore without the mother's Apple ID and password.

Maybe she left something on there that the family would like to know about - like unsync'ed photo's, surprise notes that she left thinking the kids would read them later, and so on ..

Can't do that without the password.

You can, it just requires putting the device in recovery mode.