All together for my L03->L98 swap i paid roughly 4000 (parts/labor/etc) and that got me a stock L98 and a chip from Kevin, a few "Performance" aftermarket ignition parts, and LS1 injectors, but no other frills, no headers (re-using L03 manifolds)... I probably could have paid quite a bit less, but I paid to have to work done (no space or knowledge on my part)...
I too am looking for the rear end swap. I was thinking maybe the stock v6 gears (3.0x) or the low Z28/Iroc gear (3.2x)... From what I have been pricing, they seem to be in the 250-400 range (depending on gears, posi, drum/disc)... and I was quoted by a local shop 3.5 hours of labor to install (approx $350), but I know if I shop around I can find someone cheaper...
But, I would have to agree with the above comments about selling. Dont put the money into it, you will not get it back on the sell. It's not like a $3000 350 will increase the value of the car by 6000 or 7000. If her wants to sell, as long as it runs, just put a for sale sign, put in in the classifieds and call it done.
Good luck to your friend on whatever your friend decides to do
-Tim-
__________________

"Shut up, brain, or I will stab you with a Q-Tip!!"
His - 91 Camaro RS with L98 (finally), 17'' Silver SLP ZR1s, 3'' highflow Catco cat, 3'' Mandrel bent Edelbrock RPM Catback, MSD Cap and Rotor, MSD Blaster Igntion Coil, K&N Flat Filters, Cut Lower Air Box, Accel 8mm Wires, 26# LS1 Injectors, Custom tuned chip, TDS Wonderbar, Cross Drilled and Slotted Front Rotors with Ceramic Brake Pads
Edelbrock RPM Catback with stock manifolds and Y on the old LO3:
http://videos.camaroz28.com/search/9...b8018ae462.htm
Edelbrock RPM Catback with stock manifolds and Y on the new L98:
http://videos.camaroz28.com/video/43...d701475c33.htm
Hers - 2001 Honda Accord EX Sedan Bone Stock F23A4, 2.3L I4 Vtech SOHC, auto trans (Stock only for now, just because she wont let me

)