That's sad, there's no way to recover it and it's only through him. I'm not a recovery expert with the data from the phone but I think if it's doable with the ssd/hdd of PCs and laptops.
Maybe with the mobile devices, there can also be possibility that it can be recovered. But it's about knowing if the file was there or saved notes or logs where he has put those important things like the seed.
Yeah , he also lost his last hope but I am somehow trying to help him cuz he is dealing with a large amount according to our view because he worked so hard for that to collect and now he is very upset , But the good thing is that he is still doing a good job and earned double amount of that.
It is good to hear that positive news about your friend, as it means they still had another way to earn that amount of money.
In any case, your friend's story serves as an important lesson for anyone who hears it, including your friend; who gained a valuable insight from that unpleasant experience. The importance of backing up your wallet keys is the primary lesson here; you should also consider the importance of keeping your devices secure, so that you do not lose such critical data.
I often advise people to back up their wallets securely, specifically by storing them on devices offline; that not used for online activities. So, this could also prevent those unwanted things.
By the way, try listening to the advice from @moneystery, and @Charles-Tim; regarding recovery via eMMC; that might just be the solution your friend is looking for.