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No.
Can I move my items and games to a different Steam account?
No. Items and games cannot be moved from a VAC banned account to a different account, however, new games can still be purchased and registered on a VAC banned account and the account can still receive items, but not send them.
https://help.steampowered.com/en/faqs/view/647C-5CC1-7EA9-3C29#items
Have your friend read these:
https://help.steampowered.com/en/faqs/view/571A-97DA-70E9-FF74
https://help.steampowered.com/en/faqs/view/647C-5CC1-7EA9-3C29
https://steamcommunity.com/discussions/forum/9/882959527688934488/
Not your ban, not your account, not your problem.
Oh im not worried of being banned, i dont cheat
Wym?
If it was possible to transfer ANY item from a VAC or game banned account, a VAC or game ban would be pointless.