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https://help.steampowered.com/en/faqs/view/3944-4D89-1B3E-27DE
He's hardly the person to lose access to an account, it's not rocket surgery.
https://steamcommunity.com/sharedfiles/filedetails/?id=1126288560
Tell him to take his time and read the guide....
As long as he knows the account name he can try recover it, the guide posted shows what options to pick if he doesn't have access to the email/phone number, ect.. that is linked to the account.
And that depends on the email provider (ISP, gmail, etc)