Don't worry! My laptop is just fine. I just need to "talk this out"

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I am thinking about buying my mom a cheapie $300 laptop from
Best Buy. However, she is (to put it nicely) "hard" on her electronic equipment. She drinks a few sodas a day but she has limited mobility and can't always raise her arm high enough to grasp the can properly. The cans inevitably get knocked over. Not every day, but I would probably say once or twice a week. She replaced a number of keyboards that suffered from pop spills when she had her WebTV and previous desktop as well as countless TV remotes.
My sister wants us to get my mom a laptop because my mom spends here time in both the living room and her bedroom. I *know* she will knock a can of pop onto the laptop. So if I go with a laptop, I will purchase an accidental damage insurance. It's $99 for one year and $180 for two years. Accidental spills are covered, but if the repair is deemed more expensive than the value of the laptop, the insurance will replace the laptop. Which is all OK ... except if the laptop is replaced the policy needs to be re-purchased for the new laptop.
So ... here's my question. Are spills repairable on laptops or are they ruined so badly that they need to be replaced? I don't mind paying for the 2 year policy if the laptop will be repaired more than once. If it will simply be replaced I will either go with the 1-year policy *or* just go with another desktop that can have the keyboard replaced.