You can only claim back VAT, if the purchaser is non-EU, and they and the item are leaving the EU for a minimum 12 months.
Generally...
You will be asked to present any items at the airport/port of departure, where they will officially stamp your forms and then it can be returned to the store who will process the repayment.
Everything works on a variation of the above. Some stores don't do VAT reclaims, and some charge many hundreds as an admin fee.
So, no he can't get VAT back if the intention is to gift the item to an EU resident.