He can get a c180/200 Kompressor if he increases his budget slightly (around 2.2-2.3million for a good one but not with a lot of extras). Tell him not to buy a pre 2004 model as they were prone to faults (mainly electrical).
He could also get a bmw 3 series. model 03-04. Its a good car but it would loose money when he'd want to sell and parts are still a problem.