This week I flew with a mate who has panel mount Lightspeed Zulu headsets fitted in his aircraft. They were quite impressive, but I like my Bose X better. Can't tell you why, I just like the feel better.
I have a cell phone adapter that I've used for many years. I was making 3 - 5 hour flights regularly and would use the time to make calls. Now I can't be bothered. If I want to take a call, I put the phone to my ear if I want to accept a call. Half the time when I take calls I like it being clear from the background noise that the person is interrupting me.
I think iPod connection is more important. I won't drive a car around the block without a radio and I'm getting that way about music in the aeroplane. But my aircraft will take direct connection of the iPod so I don't need it on the headset.
Good active noise cancelling headsets make flying less fatiguing, more pleasant and radio calls more clear. I'm sure your friend will appreciate whatever you get. But its the thin end of the wedge. Once a pilot has one set, the pressure is on to set up the passengers with ANR headsets too.