A small handful recently hit the market that I think came out of Samco... J&G Sales now has one Inland for $500, bit high but I suspect it will sell. When those showed up I looked at one to possibly build a gun out of but just way too expensive, better off getting a Blue Sky or something and having the CMPrebarrel and repark it for you. Has your friend considered getting a new barrel instead at what might be less loss than parting it even with high receiver prices?
I can understand that the guns are hard to find, but you're going to be in it way more to build a mixmaster now than you would just buying a refurbished gun.