Since I do not have either of these boards, I cannot comment based on my personal experience sailing them, but I think I would have selected these two based on your criteria.
I wouldn't worry too much about the beginner footstrap positions (I've never found kids to really need them, and it sounds like your wife is already back on the board in the footstraps located in the more high performance positions).
Since your wife likes the GO 130, perhaps the Pro Kids GO would be better here, your little ones will be able to sail almost anything as they are really small.
If you have access to a big Start (2002/2003), and you aren't too large, you can get your little ones sailing with you riding in front of the mast.
Be sure to put the mast foot as far back as possible, and you still will not be able to sail upwind very well.
If you have this problem (I'm 95% sure that you will) with the little 1.0 and 1.5 m2 rigs, get back to me and I can explain how to make a "mast slot extender" that will get the rig back over the center fin where it needs to be.
The Kombat Tufskin would be a little more of a performance upgrade for your wife (bit narrower in the tail, probably has a bit better higher wind capability, but since she likes the GO 130, perhaps the tiny ProKids GO will be more to her liking.
Hope this helps,