No. She's quite stupid. "Tax reform" is one issue where most regular people favor the Democratic position. Of all the issues to win over Republicans, this is the least likely to work.
I think it's more about the optic of being "willing to try to work with the President" than any actual policy agreement or her actually voting for the bill in the end.
Even if that "optic" spits in the face of your base?
She quite likely will need literally as many Trump voters as Clinton voters voting for her to get reelected. Trump got 63% in that state, to Clinton's 29% and Other's 9%. Her main concern, and that of any politician in a state where the opposing presidential nominee won by 34 points, is to look willing to cooperate with the President when it benefits the state and oppose him when it's in the state's interests.
