Well as you are so lovely I've decided to give you an opinion.
Ford and the vehicle owner have no relationship and no contract under SOGA. Why would they 'make good'? They didn't buy a car from Ford. Any 'making good' is purely a goodwill thing and nothing more.
They didn't sell your friend a vehicle.
Presumably some people do leave Jersey with cars. Otherwise they wouldn't be buying ridiculously inappropriate cars.
Who was Ford supposed to mention this requirement to? Should a representative from Ford have popped round to help out with the private transaction under which this car was obtained?
Well basically the turbo broke. The car had a warranty, so the turbo got fixed.
The option being what? Not repairing it? Even though a warranty covering the failure was in force?
Ford sold your friend nothing.
The main point is that DPF issues - common on low mileage diesels bought by people who didn't think research or rational thought wsa worth bothering with on a £17,000 purchase - and turbocharger issues are seperate. It is correct that a DPF require sustained driving at higher speed to regen. It is not correct that not doing this will blow turbos up.
This is why the Turbo was:
a) Fixed initially under warranty
b) Now the problem of the owner of the privately purchased car they chose not to extend the warranty on.