I think there are some elements of her story that make it unlikely that it's an inner ear, but I think it's safe to check out that as a source anytime dizziness is experienced. I'm an ER nurse and that's one of the first things we check anytime dizziness is a complaint.
I at first dismissed my problems as inner ear because it seemed to happen in lower viz and cold water (west coast dives) and had not happened to me at all in a tropical dive. As I mentioned, I assumed that it was task loading (drysuit, extra weights, poor viz, etc etc etc) CO2 buildup, felt it as lightheadedness vs. vertigo. When it happened for the first time in tropical clear water, it really scared me. It took awhile to clear, my buddies (who are not very attentive buddies because I like my space underwater) had gathered because I was not acting normally, and it was REALLY scary. I had to talk myself down from a panic...because I very much wanted to bolt. That time I was on a pretty high O2 enriched mix and figured it could not possibly be from hyperventilating so that was when I called DAN (as well as talked to some other friends and physicians who concurred). I never followed up with an ENT because after that, I experienced it again and was patient and cleared a few extra times, and it cleared immediately.
I'm not sure what she meant by tumbling to the bottom, that doesn't really fit in...so it seems not very cut and dried...but I still think given her symptoms, inner ear is a worthwhile suspect.