I can relate to Jinta because I lost my mother as well. Moreso because I can see her in my dreams once in a while even now. That's largely the reason why how Menma is used doesn't bother me much. It's a plot device, one that is far from realistic, I agree, but I can mostly see through it as Japanese storytelling and focus on Jinta's and everyone's struggles, as that is the main focus of the story. You can call it wish-fulfillment, but I dearly hope Jinta and the rest will have a special place for her in their hearts and won't forget her even if they've moved on, because that would be the saddest thing.
Well, everyone except that sicko Yukiatsu.