A gac is for an invisible disability. If all you need is wheelchair in the line you don't need to stop for a gac. The cm at each ride will tell you where to go. A number of ride lines will be mainstreamed so you simply take the wheel chair into the line. Some,especially in mk, have alternative entrances. There the cm will direct you to the alternative location.
That is correct.

When you have a mobility Device, the CMs can see what you need and will direct you where to go if the regular line or boarding area is not accessible (most are).
No GAC is neede to use/bring any mobility device into lines or buildings.
The only exception for 'mobility devices' that would require a GAC (Guest Assistance Card) is when a stroller is being used as a mobility device. Because there are so many strollers at WDW, CMs won't know which ones are being used as mobility devices without some way of identifying them. So, strollers being used as wheelchairs do require a GAC or sticker on the stroller.
Other than that, guests can remain in a wheelchair without a GAC all the way to the boarding area for all attractions except those that require the guest to be able to walk. Those would include:
Swiss Family Robinson Treehouse - climbing up and down many steps
Tomorrowland Transit Authority - steep moving ramp to get up and down from the elevated station and moving walkway at load and unload area. If she could stand on a moving walkway, she could possibly still ride. There is little walking, but some people can't manage the walkway because they are too unsteady.
If you have not checked out the sticky for FAQ, check there it has helped me a lot in trips with my sister and my mom since they have had to use mobility aida. I also strongly recommend picking up disability guidemaps at Guest Relations at the parks. These will give you a heads up on where to go with someone with mobility aids. Depending on when you go, some of the maps may not be as updated so you will still need to watch for signs if their is no CM around.
There are maps on WDW's site, http://disneyworld.disney.go.com/guests-with-disabilities/mobility/, but these are not as updated right now.
As for
US and IOA, I am not as certain as I have not traveled there with some one with mobility issues yet.
The maps on the Disney website you linked to had not been updated for a while, but I checked yesterday and they have all been updated and have 2012 dates.
As you can see from looking at them, most of the lines are Maistreamed, which means guests with wheelchairs and other mobility devices use the same line as everyone else. As attractions were renovated or added, Mainstream Lines were added as much as possible. MK and Epcot had the most non-Mainstream Lines because they were the oldest parks, but even there, few are left and most attractions are mainstreamed.
You can find the disABILITIES FAQs thread that tobikaye mentioned near the top of this board, or follow the link in my signature to get there. Post one of the thread is an index that tells which post has what information.
If she can walk a few steps and transfer from the wheelchair to a ride car, she will be able to do almost everything (as long as there are no warnings for that attraction that apply to her).
I have not been to Universal in a long time, but was to Islands of Adventure (IOA) in May 2012. The biggest thing to be aware of is that IOA is aimed at a much more thrill seeking audience than most attractions at WDW. Almost all attractions at IOA have some sort of warning that would probably apply to her. It is a very visually stimulating park though, with a lot to see even if she can't ride everything.
Universal, on the other hand, is a bit more family oriented, and would hve things anyone can go on.
There is a post about Universal and IOA in the disABILITIES FAQs - check out post one of that thread to see which one.
Some other hints -
Some attractions require a transfer and some allow a person to remain in their wheelchair - all shows allow the person to stay in the wheelchair. Plan ones where she will need to transfer to alternate with ones where she can stay in the wheelchair to conserve energy.
Also, look at the time element - some of the attractions, especially at MK, are very short, so require a transfer into a ride vehicle, followed by a ride that may only be 2 minutes or less, followed by a transfer out. Those kinds of quick transfers can take more out of someone, so alternating short rides with longer rides can be helpful.
Plan for the things where she will expend the most energy for the time of day she is at her best.
Many people with MS have problems with heat, so you want to schedule AK if you are visiting there, for a day that will be cooler or overcast. You can avoid much of the heat of the day by going early - at park opening, then going back to the room or pool during the hottest part of the day and coming bak to the park later in the evening. That will also help avoid the most crowded times. Many people use touring plans like
www.easywdw.com or
www.touringplans.com to figure out the least busy park and least busy part of that park to visit. They do have specific touring guides, but you don't need to follow them exactly - getting some general principles to guide you will help a lot.
Hydration is important and water is the best to hydrate with. Dehydration can make symptoms worse.