100% scam
All you can do for your friend is to help stop the bleeding. That is lost money, never to be recovered. These scammers are outside of the US.
There are typically two scammers involved. It looks like this one is the "escrow" company. The other "company" would be the one cold calling and advising that they have a buyer willing to pay an unbelievable amount of money for a timeshare that isn't worth anything. They will then turn it over to the "escrow" company which is probably the telephone next to them.
The scammer's website was created December 11, 2018, less than one year ago. The registrant location is Panama although the actual scammers are probably in Mexico. This scammer identified a random MA corporation that was dissolved in August 2018. In January 2019, the scammer filed fraudulent documentation with the state of MA to activate the corporation with the state. They then used this fraudulent info with the BBB to reflect a long time history dating back to 1983, all in an attempt to make their victims feel comfortable that they were dealing with a legit company. The cost to activate this corporation? "No Fee" per the document on file with the state of MA.
I hope your friend doesn't set a new record for lost money. Below is a thread about a lady who lost over $400,000 to the exact same scam. Ask your friend to read it to see if he sees any similarities. Note also, that scammer also hijacked and activated a dormant corporation.
https://tugbbs.com/forums/index.php...ee-timeshare-resale-scam.296096/#post-2342755