score:2
Schengen long-term visas allow the bearer to remain in other Schengen countries for up to 90 days in any 180-day period, as if they held a Schengen short-stay visa, unless the visa is restricted.
But even if the visa is restricted, there is a provision in the Schengen codes allowing the bearer to transit through other Schengen countries to reach the country issuing the visa.
So the answer to your question is that the first entry can be through any Schengen country.
Upvote:-1
A Schengen visa is just that, a visa to all Schengen countries, so she should have no problems making a transfer in France.