Apple Remuneration. What would you do?

A close friend has been working for Apple on a consulting gig. Has lived in NYC for 30 years. Apple is offering SAME rate salary, plus stock options and full benefits, plus moving expenses for her to move West full-time. Her W2s past 4 years are well above that and asked for much higher (prior to this offer via recruiter). I told her she should dig in and meet in the middle somewhere on salary. She's genuinely concerned she might lose the gig as 'Apple doesn't negotiate'!!