A. Your a great friend if you want your IRL friend to fail to prove a point to people online....
B. He can change the sub to something that will fit. Shallow mount pioneer 12s for example would work fine. Also, he said 26" high. If he set a regular 12, low in the box, it should still fit. Tapers from 14 to 3 in 26", if he mounted in the bottom half he would have between 14 and about 8 1/2, leaving the basket extending at a angle towards a corner. would probably fit.
C. I have heard people say before about the cabin space not allowing the wave to build in certain vehicles. Lets think about this.
*First, a sound wave (as applies to wavelength) is not woofer dependant and generally alot longer then people think.
***Taken from
http://en.wikipedia.org/wiki/Speed_of_sound the speed of sound is 1130feet per second (770MpH)
***A 30Hz wave alternates 30 times in 1 second, its wavelength would be the distance 1 full wave would fill. Sound traveling at 1130 FPS and it alternating 30 times in that second means you simply divide, 1130FPS / 30APS(alternations per second) = 37.66 repeating Feet/alternation(wavelength.)
If you think think that the size of car has to match the wavelength or give it room to build, you are mistaken, no car is gonna give you the space needed on the logic you are using.
Now taking that out of the equasion, lets look at woofer selection. People say 12 is to big in that car, get a 10 for *insert miss-lead infromation here.*
The difference in subs, besided inheritent aspect of larger, being a little harder to move, and slightly prone to lower freq, is Surface area and throw. Size of woofers (all other things equal) is more going to decide pressure (volume.) So if the boxes are = in characteristics (scaled up for relative change in size as you get larger, not the same box with different subs) Sizing up the woofer should make it louder on the same note in the car, as you are increasing surface area of the driver, but maintaing the same tunning freqs.
In short, if boxes are equal, throw is equal, watts are scalled up slightly by size (to overcome added resistance of air with increased surface area) of driver. Larger woofer = louder
When it comes to the sound quality or tone, if all other things are equal, this is decided by the enclosures tunning and match to the characteristics of the sub with a VERY minimal correction for size of vehicle.