Yes, I believe the Orlando shooter's wife was involved in the attack because she knew that her husband was going to carry out the massacre and did not notify the police. She was an accomplice to the massacre and should face criminal charges for allowing the worst mass shooting in United States history to take place.
She was a part of the vortex of evil with this man. She traveled with him to buy ammunition and was aware he was going to do something. I'm not saying she knew his detailed plan but she was aware something was coming down the pipe. This man was arrogant and wanted to brag about his murderous rampage, as witnessed by his 911 calls to police and the news media so there's no way he didn't brag to her. She should have called the police a long time ago. She knew he was dangerous and traveling down a dangerous road.
It is my belief that while she may not have been physically at the scene, the wife of the Orlando shooter was involved. She admitted to knowing he had mental issues, and had an idea that he would be doing something dangerous. She had even given him a strict warning not to go through with the attack as well. As soon as she realized that he could potentially do something that would harm others, it became her responsibility to report it.
It is hard for us to tell what exactly was going on in that relationship, but I do believe she was not involved at all in the actual shooting. It has been confirmed she was aware of the threat, but did nothing to try to thwart it. She should be punished for that, but not for being involved in the incident itself.