Will the deceased's entitlements be disbursed to his wife to pay off her debts, or will they be included in the estate and distributed among the legal heirs, especially since he made this will before his death?

Everything left by the deceased is the right of all heirs according to their legal shares. You must hand over the entitlements of the deceased and the rest of his estate to his heirs or their legal representatives. If the wife spent money on her husband's treatment, and she did so without intending it as a donation, then it is a debt owed by the deceased, to be paid from the estate before its division among the heirs. If a dispute arises regarding these matters, it should be referred to the Sharia court.