It's also worth pointing out that this was sent on December 10th, before any replies from the university, meaning that she didn't actually have an offer to reject, it was technically a withdrawal of her application, and probably only preempted a rejection letter from the university.
Personally, while I didn't enjoy the interview experience as a whole (much of the conversation was awkward, and having to wait 12 hours while you 'might' get called for another interview is incredibly stressful) I really enjoyed the interviews I had - the opportunity to discuss aspects of CS/Maths with experts in the field, particularly talking about areas that interest me is something I've not really had chance to experience through the UK education system - although I can't say I had any of my interviews in 'grand formal settings', just the tutors offices.
For those interested in the full text of the 'letter', it can be found here [1], as kindly posted to the 2012 Oxford Applicants group on FB by one of her friends who did get an offer.
[1]: http://img248.imageshack.us/img248/5766/ellylawoxfordemailco...