New
#800
The answer is a very clear Yes and No :).
Yes:
If your wife and you are happy for her to continue using her existing 32 bit Windows on the PC which currently runs the 64 bit Windows, you can use the Method One in this tutorial to simply generalize her existing Windows HDD and move it to your son's PC. Her Windows would be the same, all her software installed and intact as well as the personal files, your son's old PC would now run the wife's old 32 bit Windows using the HDD from her original PC.
If the son's old PC has better / bigger HDD and the wife would like to get her Windows to that HDD, you can use Method Two.
No:
If your wife would like to start using a 64 bit Windows currently installed on your son's old PC, the correct way is to create a user account for her on that PC, make it an administrator account, delete your son's account and then install all software she needs on that uninstalling the software from your son which she do not need. Finally, copy her files from the old PC to this new PC.
Kari