A lady wearing a straw hat and gold hoop earrings is pointing a finger.
A woman points at the man she is talking about.
A woman can point at objects other than a man. Pointing a finger does not imply she is taking about someone.
A lady does not have to be a woman.  The lady does not have to be pointing at the man she is talking about.
The woman could have been pointing at something other than a man that she is talking about.