How to evaluate the loss of car with no FSH?
Well the car is 2 years+ old now and presumably your friend intends keeping it for a while. The amount of actual work done in the first year is minimal and in reality probably not much more than oil and filter changes and visual check on umpteen items. If you look at what is done on the first service you will see an A4 sheet but when you read it the majority of items are things like check fluid levels, check wiper blades, check door locks etc etc you could do it your self. Once the car is 5 years old that missed service will not make an iota of difference. I have a company car but also a private one for towing. My private one has no dealer service history after 30k but is meticulously serviced by my mechanic son.