Yes, husband could claim PC for both of them as a couple. If she stops giving evidence of her incapacity (and stops getting IB) I can't see how Pension Service could use notional income rules or anything similar -- so as a couple they'll be entitled to their £174.05 (or extra if carer's addition or SDP applies) ...
However, she would receive NI credits as long as she claims IB, so securing her right to a state retirement pension in her own name in the future.
If they're always going to be a couple and always going to qualify for means-tesed benefits she may not think this is important at this time, but you could foresee lots of possible future scenarios where it may be in her long term interests to continue to make the IB claim.
If she qualifies on the basis of her condition she shouldn't be scared off ...
alban
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