I personally don't understand all that recommend a t2i over a t3i. OK, actually, I do- to an extent- we all do it. We buy a camera, and then to make ourselves feel better- it's what we recommend later.
T3i. Has a NUMBER of features that the t2i lacks. OK. Let's say we get an external flash. With the t2i- you've got to buy additional something- radio/wireless or wires to get the flash off camera. T3i- use the built in wireless flash controller. T3i also sports the swivel screen. Very handy for not just video. Ever want to take a shot from a lower level- T3i can do it easily without jumping thru the same motions that you need to do it with an earlier model ( Lay on the ground - then set up your shot ) vs T3i - turn on live view- swivel the screen so you can see it- and take your shot- Ideal for a number of instances.
IF I had a choice betwen a T3i or T2i or a T1i (Had previously) - I'd take the T3i anyday. If I could wait for the T4i- and get its feature set ( improved iso- hopefully- touch screen, improvements in AF behavior, all 9 cross type AF sensors ) - I certainly would- as long as it came out relatively soon and I didn't need something else before then.
So, yea- I'd take the t3i over any of the previous models. And a t4i over a t3i. The only problem I see- how long till it hits the shelves- it could be next week- or it could be 6 months from now. Who knows ? It's anyones guess.
OP is buying this for his wife who wants to get "more into photography", and by the models of cameras he's looking it, I'm assuming she's moving up from a point and shoot. Let's say he lays out about $700 for a refurbed T2i/18-55 kit with a 55-250 from Canon after taxes, or maybe saves $50 and goes with just the 28-135 with that T2i. If his wife wants more camera eventually, he can just move her up and limit losses on the resale end with that T2i. If she ends up not digging the DSLR thing in general, and that happens, then similarly he's not out hundreds when he goes to resell the kit.
If OP goes out and ponies up the extra for that T3i now (for about $100 more refurbished, with no real performance upgrades—just the articulating screen, wireless flash control, and some cool video features), or waits to get the T4i and puts out $850 for just the body, then he gets pummeled on the resale end no matter what.
If OP is made has money to burn, then you are absolutely right—T4i all the way! The new features they've added have pushed it up to and in some aspects past the 60D in performance (ISO and certainly for video).

