depend on how the second one was filed

if the new h1b was filed as "change of employer", the old school h1b is null and void thus she had worked w/o authorization for > 180 in the schoool, and she violated the new h1b for that much time. two counts. She should talk to a lawyer about this. this would be much more serious issue than whether she can still use the new h1b.

if it was filed as "concurrent employment" she has some basis.