Here is my thought experiment:
Dry one toxic mushroom and do not dry another identical one. If one consumes the first or the second, the mass of toxin consumed is the same in either situation. Another issue is how much toxin leeches from the mushroom into the rest of the dish. The drying process might conceivably change the percentage that leaves the mushroom and enters the sauce. I was not able to find any information relating to this question.
I lean slightly toward her being guilty, although I am far from certain. For example, a neighbor saying that she used to forage (and saying so after the fact of the crime) is not strong evidence that she had enough knowledge and opportunity to find poisonous mushrooms. Have poisonous mushrooms been found in that area? I do not recall seeing this question addressed.
EDT
WebMD: "Death cap mushrooms are poisonous regardless of how they’re prepared. The amatoxins in death caps are very stable and are not affected by heat or acids. Cooking, drying, or freezing these mushrooms has no effect on how poisonous they are."