I think the problem with SUVs is that they are high off the ground which makes access into the car for the wheelchair user difficult - as well as having a high sill/boot floor to lift the wheelchair in and out of.
There may be some useful Q&As here:
https://www.google.com/search?q=site...hrome&ie=UTF-8
It might also be worth seeing if your friend's wife would qualify for a Motability car. They supply both converted and non-converted vehicles:
https://www.motability.co.uk/