I'm going to give it back to him and tell him that he is basically SOL. I've looked at the board again and it's missing two solder points and some connecting leads from where he tried to get the SIM Card out. I tried to get some pics for you guys to see exactly what I'm talking about but dealing with things that small it's rather difficult.
If you look in the attached images you'll see a red circle, this is the problem area. Almost dead center you see a large black chip directly above the three gold prongs. To the right of that chip is where it looks as though the board has been scraped clean. You can faintly make it out in these images.
Thanks for everyones help and advice, I really do appreciate it. Sad to say but it looks like he now has a fancy iPod for himself.