There are sooooo many variables. How much boost? How hard will it be pushed? What kind of shape is the engine in now?
As mentioned above, if the engine is in good shape, 68k miles is not that much for a modern engine. But it still has 68k on it and an engine only has so many miles it can go. If your friend doesn't plan on putting many hard miles on it, I'd say go for it (assuming engine checks out good). If he has a lead foot, I'd say no.
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