Your buddy knowingly has an item that was not sold or "given" to him - clearly a definition of THEFT! What he chooses to do now is a definition of his CHARACTER. Since most of us have character flaws of one type or another - only the individual can decide what he/she is comfortable with.
Conducting a poll in the hopes that many have this same character flaw does not change the moral, ethical and legal truths. And that is, your buddy is in the possession of stolen merchandise.
How would this story change if you were the party out the inventory or proper compensation?