Well it would depend on what his plans are for the truck as Keith has already commented on. He would need to have some kind of idea of his plans and then he could make a more accurate decision. They both have their good and bad points,neither are perfect.
12 valves have the dependable P-Pump,the deadly KDP and are able to make some stump pulling torque low in the rpm band and are great for towing and pulling.
While the 24 valve with its VP44 has some minor pump failures,but,has the ability to rev free higher into the rpm band and seem to better adapted to all out rpm rips(i. e. -drag racing,etc). I know there are a few guys who pull with these motors,but,the 12 valve is the prefered gun of choice to do that. The newer electronic trucks also have one very distinct advantage the 12 valve guys do not have and that is the ability to switch off the extra's in bad weather or slick roads.
While we all like offering a opinion on it,reality has it being his decision. Do some searches,chat with members,look around at whats available and make a choice that he will be comfortable with and stand by it,good or bad. No truck is perfect,they all have their flaws,but,they all can be made they way he wants it with a little tlc and help from the membership here. Time for him to drop his first check into the mail and spend the best 35 clams he will ever spend and join here. Arm himself with knowledge and info and then make the dealers squirm with what he has learned when they can not pass one off on him. Good Luck and happy hunting... ..... Andy