he is actually wasting his time, as google will surely ban him again and all his hard work will go down the drain.
It seems like Google has a really good eye for suspicious accounts... I'm sure your friends account aint going to last long. Even though Google is Huge, they still find time to ban people for some of the littlest things.
How about the same host, same contact address, same telephone and the same (old?) name by contacting Google and having your account reinstated? OR how about calling 1800-get-some-life before cheating the system, making i-am-innocent-google-is-evil topics here and there & hence wasting everyone's time?
Change your name, your address, your domain, your habits, your ISP, your content.... become a completely different person ?? Now that's a good piece of advice ! Can he keep his forum username or should he change it as well ? When banned by Google Adsense, the only places to go are clicksor or YPN if you can..
You are smart man good way to advertise and make money from your affiliate program , your clicksor id is 41484 nice ,