Mik5 – If I recall correctly, the problem is that even if you don’t swallow it, there is a possibility that you may need a bracha since your saliva absorbed the taste. That is the reason why “It would be good to swallow a bit and have intent to enjoy it; then you would make a bracha” as you pointed out.
I think your reasoning about why it would be ok to do this before feeding her dog makes sense, but she still should probably ask a sheilah about it.