So may mate wants to jump into top end gaming so he was spec'd up this! Is it overkill for 1080p 60fps gaming? He has no PC parts to salvage so he does need everything. He could spend this kind of money but I know he's hesitant, I was going to suggest he spends £500 to get the ball rolling but he's acting "all in" Cheers
You could drop the CPU to something like an i5-8600k and the performance penalty in gaming would be within a rounding error of zero to save some money. I would recommend changing the SSDs, a 128GB one is just going to be frustration especially with Windows getting more and more bloated by the day, while a 960GB NVME one as a storage drive is overkill. If you drop the 960GB NVME one for a 1TB Sata one you could get a bigger boot / windows drive for free*
The OS drive is a bit small, I would go with at least a 256GB. If he is a "gamer" he should also look into a monitor upgrade to 144Hrz with Gsync.
As the other said above about the O/S drive, I reckon you need at least 500GB for future proofing then get a 1TB secondary to install the games on. I would also go for a better power supply, get a fully modular one that is at least 80+ Bronze rated, never skimp on the PSU. If it was me with that case, I would get a 240 AIO cooler instead and use it in the roof fan mounts (disclaimer: I am having a hard time finding reviews for that case so fitting a 240 AIO in the roof is an assumption).
I would defiantly dump the OS drive, just use the NVME. Dump the £40 on a better PSU as Fingers said above! As Anfield said, they within 10% of each other, so probably best to save the £130ish, I'd suggest grabbing a better case as people always underestimate their worth!