I'm so sorry to hear about this tragedy. Those who have not gone through the loss of a child cannot even imagine.
I would suggest that you might ask her, or her husband or other close family member about what their thoughts and feelings are. It might be a comfort to be given the finished quilt in remembrance of their little one. They will never ever forget the child they have lost. It may bring some comfort in their lonely times to have something to hold while grieving. You could maybe embroider the name, if they had chosen one, onto the blanket with any other information.
It was such a wonderful gift you were preparing for their little one.
Pam M