When something is wajib, you have to do it, otherwise you are punished, while when you do the recommended thing, your grade is much higher. Please note that Allah SWT praised the people who are praying Tahajjud more than the people who are just praying the 5 prayers.
Hence, when the son makes up mother's prayers, he is rewarded more by Allah SWT. On the other hand, making up father's prayers and fasts are the duty of the oldest son only, because he inherits certain items of father belongings, above his share of inheritance.