What's the timeline of evaluation of reducing the functioning of her practice? If it was just a recent change then I would expect growing pains. I have many close personal relationships with healthcare workers and when their electronic health record system is down, having to use pen and paper leads to drastically worse functioning within their job. So the same claim but in the opposite direction. The reality is doing something you're not used to is harder.
Today the incentive no longer exists. Instead theres a penalty in the form of reduced Medicare/medicaid reimbursement for practices that don’t comply.
"The government was subsidizing the abandonment of paper medical records because they had a program in place to do that" is something you knew before you asked the question.