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I can't vouch for the authenticy of the cowl tag, but I can tell you that if your friend does purchase this vehicle and it turns out to have a fake cowl tag and it is a clone, myself and my law firm can help him recover on his lost -investment value.
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I think it would be better to verify the tag, BEFORE you purchase.
Good to know though, if you just "throw caution to the wind" and buy it,
these guys will be with you, at your side for the next 2-3 years while you sue the seller.
No need for the lawyers to keep advertising - we know where to find them.
Based on that picture, I don't get a warm feeling about the tag.
See if you can get a much more detailed picture without all the shadows.