Erm I'm a little puzzled. Because when you turn on the iPad for the first time it will show iTunes icon plugin which means got to plug the iPad to the iTunes on the computer first before you can turning it on completely right?
Do correct me if I'm mistaken on this part. Cheers.

So there is no way your friend have not used iTunes before?

This is what I'm talking about. So if your friend got it as a new set and unopened then the guy at the shop could not have sync the iTunes for him. Which means your friend should have sync it himself on the startup. That's why I'm puzzled about why your friend has not done the iTunes thing before as it requires iTunes to start the iPad.

Starting my iPad for the first time‏ - YouTube
www.youtube.com/watch?v=6R2JKDIGsKA

So basically if this is the case, your friend can do what the kind forumers here have suggested.

Good luck!