Anniversary Etiquette

My best friend of 50 years called yesterday and told me to save a date for her 40th wedding anniversary party in November. I was surprised because she had a lavish party last year for her 39th anniversary. I told her last year that she should wait for the 40th but she was down in the dumps and wanted to do it then. I think it is in poor taste to do it again this year, but she thinks not since she is paying for everything and will again write "No Gifts Please" on the invitations. What do you think?