Her husband died during her ‘iddah from her final divorce; does she have to observe the #145;iddah of one who has been widowed?

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As-Salaamu-Alaikum wa Rahmatullahi wa Barakatuh. (May Allah's Peace, Mercy and Blessings be upon all of you)
One of our brothers/sisters has asked this question:
Her husband died in a car accident during her ‘iddah following her final divorce (he had divorced her with the third talaaq, and during this ‘iddah he died in that accident). How long should she observe the ‘iddah?
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Answer:

Praise be to Allaah.

We put this question to Shaykh Muhammad ibn Saalih al-‘Uthaymeen, may Allaah preserve him, who answered as follows:

She should complete the ‘iddah of divorce.

Question:

Does she also have to observe the ‘iddah of one who has been widowed?

Answer:

No, she does not have to do that, because the marital relationship ended with the final talaaq.

And Allaah knows best.

Whatever written of Truth and benefit is only due to Allah's Assistance and Guidance, and whatever of error is of me. Allah Alone Knows Best and He is the Only Source of Strength.

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