Nope, not kidding ... he's definitely not kidding.
I'm pretty sure he's looked into all options as I said I thought that bitcoins aren't actually 'stored' on the USB.
I suggested a search of his HD, but think he's done all that. I'm sure he's exhausted all tech options with presumably no joy.

USB gone, bye bye £133 million and counting ...

Just had to share, I almost dropped my coffee when I read it, heard from a friend today who said:

'I lost my USB with 10,000 bitcoin on that I bought for $10 each a while back' ....

Serious OUCH