I think replacing a not broken phone, at least to a flagship, is rarely a rational decision. People buying a flagship are buying a new toy and they want this toy to entertain them, give emotional satisfaction and show a little bit of "tomorrow". That's (in my opinion) is what the high price tag for. Essential tried to enter a high price territory from the first shot and just failed to impress.
Otherwise, I bought a Nexus 5X for my mom last year and I think that was a pretty rational choice. It's cheap, performant and still supported by google. Absolutely no need to replace until she breaks it.