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?
It's not like she's next door in Minnesota. What kind of base do Democrats have in North Dakota? And of that base, how much even turns out in a midterm? If she's going to win next year, she'll need to win Trump voters.