Try Adbrite, Bidvertiser, Chitika or Kontera. Chitika premium pays well, but it will only show ads if your traffic comes from search engines within US & Canada.
I don't think it's his last chance. I've applied for two Adsense accounts after getting my first one banned and now they both are LIVE... BUT I use only one. So I think there is a BIG hope of getting his new account running; but still, it depends on how he make the rules to manage it. Good luck...
You can certainly apply for adsense and get apporved with same IP Address + Same home address and different user name and website however ur account will be under serious monitoring but u wil surely get another chance Rep + if u liked it =))
I have seen alot of people with these threads on this forum in particular. I often visit many other marketing and webmaster forums and this is by far more common here. First when you make your site make sure you read the TOS of adsense, after your site is setup do not click on your ads for any reason, (don't "check to see it the ads work ) If you do a back linking campagin dont just blast out tons of links to the site, you can get sandboxed or "pushed down in the serps for a while." If you intentions are to make money you don't want this to happen. I know this all seems common sense but... If it was we wouldn't read thesee same kind of threads over and over again. Now to answer the question.... Don't try and cheat google. Move on to a different advertiser like recommended before many use chitka, amazon, adbrite, bidvertiser and there are tons more you just have to look. Or you could convert the site to a strictly affiliate sales site. Many that have been banned move on to cpa networks, affiliate sales or different contextual advertisements. no matter what you do make sure you... Read the TOS. Follow the TOS. Have a decent steady backlinking plan. Hopw that helps a little.
There are many alternatives to adsense, one example of that is cpalead. I am more successful in cpalead than in adsense though adsense is great for the beginners.
You have both options. You can create another Adsense account on a diifferent address. OR You can use the Code of your Girl friend which she has registered on her Address.