Have seen this before and wife finally told how she fake the first and had never had an O. Thought this was the right thing to do and feeling normal.
She could have O inside or on her clit. Sounds like she has some mental barriers to get over. Unless this clears she will not relax. I have a suggestion that could help you both. First you need to mount her and enter her. While there do not move and start kissing her. Actually making love to her. Let her on top and ask her to move to give her the best feeling inside. Make sure you wear a condom and check for wetness. With time she will eventually start feeling good. Tell her to hold her breath as long as possible. Let it out and hold again. Do this as long as she can stand. With time she will start the feeling and have a real O, not a fake. You should feel her vagina start to open nr get loose and tighten back up.