I was really afraid of how my dog would react to a new puppy being introduced to the house a few years back. She's a rescue from the streets, and became really possessive of me and my dad. But when he brought the new pup back, I saw a radical change in my dog. She went from cautious and protective, and immediately went into mom mode. She took care of that puppy better than I or my dad ever could, I think.
I know that guilty feeling all too well, though. But there are solid benefits, both for you and your dog. A puppy might be too much energy, both for your older dog, and it would be hard to give them the proper amount of attention when you're grieving. A lot of dogs 2+ years old are harder to find homes for, and it might be a better pairing for your old lady.
But, you're ultimately the best judge of that. Guilt is a real thing and it's worth taking the time to process that before making any decision.