Well you SAID she died in PA, and gave a list of likely last names. SO if she DIED in PA in 1931, she had to be living somewhere in 1930. So I looked at the 1930 census. We have to start SOMEWHERE.....can't just search for Elvira anybody!

This was the only Elvira with one of the names you indicated. So now you can perhaps look for Philadelphia death records.....and if you don't think this is right, where do you think she was living in 1930? With what other identifiable persons in the household?