My mom needs a new phone. She is used to Samsung so Samsung it is. A54 is 400€ and S23 is about 800€. Is S23 that much better?
Samsung don’t have screen protectors like in OnePlus from factory. So installing them without dustor air bubbles is gonna be tough.
Unless your mom really needs a compact phone, wireless charge, or better camera the a54 is fine no reason to spend the extra money.