I personally know of a couple of guys who had never been with a lady. They both went the provider route to help them out. Whether your friend would be interested in seeing someone, I obviously don't know. Kind of hard to go seeing nobody to going all the way with a lady. If he is interested, I would think u would need someone who is caring and patient. And reputable ladies have seen this b4. It won't be the first time.
What's best for him is to figure out how to get laid all on his own. You lose some essence of what it is to be a young man if you don't know how to go out in public and meet a woman and have that lead to banging her. Paying to get him laid isn't going to magically make that better.
As for why this guy isn't already doing that, well, it's because he has a fundamental misunderstanding of how the world works. He's tried being a good guy, being nice, doing all the things that society at large has told him are the keys to dating happiness. It should come as no surprise that he's in his current predicament, he's been given false information, tried it, and it failed to produce the results that it promised.
As for how to fix him, first, he needs to be in the gym 4 days a week, and he needs to lift weights, as heavy as he reasonably can. He needs to throw out probably half of his clothing and start dressing like a man. He needs to get a haircut and keep his grooming in order. That covers the initial "I'm looking in the mirror and I wouldn't fuck me" problem.
Second, he needs someone to explain to him how women work, and what his place, as a man, is in the world. Someone to start dispelling the bullshit he's been fed.
Third, he needs to be coached on how to approach women, and how to carry a conversation like a man, then he needs to practice doing it, and learn to love failing because it's going to happen, alot.
Once he gets to that point, he'll be getting laid as much as he wants to, and you can think about getting him into the hobby.
