Well, "Genius", thanks to the "testoments" you've been making on this thread, by now the CAA should be able to figure out who your friend is when he sends in his licence:
1) A danish name in all likelihood
2) Doing a course at an FTO approved by the CAA in the USA
3) Renting planes from another - possibly American - FTO in California for the post-PPL hourbuilding phase.
As BillieBob pointed out, this is probably exactly what you want.
Once again, there's no reason whatsoever - cost included - to go down the route of making up flights that never took place, but there is every reason not to do it.
If your idiot friend has any sense at all, he'll scrap his loogbook and start a new one, which contains only flights that actually took place.
KK.