I don't need the raw data, just 16/44.1 or 24/48 wav files (one continuous WAV file per tape, I can break down the songs from there).
In fact it's great that he does not want to sell it, as after I get these copied I'd have no use for the device anyway.
PM me when you have tested it and think its in working order.
And yes, I'll take all of the risks and would not hold you or your friend responsible for the condition of the tapes going in or coming out of the process.