Getting back to the HSE issue and unlike other areas of the public/civil service - all this career break thing is currently suspended there. HSE staff can apply for it and the early retirement scheme - but there's no indication if or when they'll be offered it.
I read that the unions dug in their heels about members being asked to take on the responsibilities of colleagues who were out on the scheme. I read also that Prof. Drumm was worried that he'd lose experienced staff to the schemes and that this would have a negative impact - I believe that a career break etc., is not on offer to certain staff and for the rest, it can be refused if that person is thought to be indispensable!
Regarding the OP's outrage, she could point out to her friend that there's no guarantees the HSE will reintroduce the scheme, and if they do, there's also no guarantees she'll be accepted for it, so her best-laid plans mightn't work.