Thank you again so much everyone for the replies, I really do appreciate you all!
To answer some of the questions:
The tubing coming out of the machine is heated I believe, but as long as the residue in the tubing is not harmful we are not worried about it, as we are receiving a new machine eventually anyway.
We use bottled distilled water in the machine water tray when using the machine, however when we wash the tubing and the water tray each week we just use regular tap water with some added fragrance-free soap to wash them, then rinse them with regular tap water and allow them to dry, so I guess the build up in the tubing could be related to that.
I have not noticed any black specs in the water itself that I can remember, only the film type substance, and that does seem a little inconsistent, it is there most days after using the machine overnight but for example today there wasn't as much as yesterday, but there was a lot of dust and small fibres on the surface of the water when I shined a light on it (i dont usually shine light on the water so it was surprising to see how much dust gets in there).
Mum does not use any purifiers or devices in her room that would emit any kind of oil or fragrance.
The water tray is cleaned weekly but I don't think we have ever cleaned in the compartment that the water tray sits in, which is where i found several little "black specs", so since we never clean it I guess that may not be foam and could just be regular dust, I am guessing no noticeable black particules in the water after use is a good sign?
I am stressing out quite a lot about this as I know she wont have her new machine for approx. 8 weeks...
We live in Australia on the east coast, it is a very hot and humid environment here which isn't great for the foam degredation I have read but at least here it is about to become cooler in the next month or so.
Sorry if I missed any questions and again I am very thankful for your help.
If mum didn't need this machine so badly I'd just stop her using it until we had a replacement machine but unfortunately its use is critical for her health (sleep test showed o2 sats dropping under 60% due to hypoventilation before BiPAP treatment and a sleep apnea rating of 48.5 on the scale!)
It is just worrying me so much that she has been using this recalled machine for the past 4 months and will need to for about the next 2 months, I hope it hasn't caused her any damage