For years I survived with an SLR, a 28-70 zoom, a 100-200 zoom, a low-end flash and a low-end tripod. Yes, I wanted more, but did not *need* more.
In the current age, I think the prospective entrant needs to have things that make photography easier, but not too complex. Too many bits of equipment means too many things to learn/carry/decide to use - and too many variables to manage and control. By learning with limited kit, your friend can learn the essential skills of photography: exposure and composition.
Essential:
Camera
2 lenses (covering wide to telephoto, although I'd really encourage one prime and one telephoto)
Tripod
Ball head and quick-release plate (Didn't have the ball head or quick-release for years, so didn't use the tripod often - it was too hard. Now I use it without a second thought.)
External flash
Good computer (too slow and PP won't get done)
Good computer screen (poor colour rendition makes poor photography IMO)
Good PP software (I have no recommendations, as they*all* have faults, and most programs are either a - expensive and/or b - hard to learn and/or c - need a really fast computer)
A couple of good reference books (photography and software - I need a software one)
Nice to have:
decent bag (I don't have one)
spare image cards (I only use one)
spare batteries (I only use one)
remote trigger
Only after they know which way they are going
more lenses (only after you know what you are interested in)
more flashes (only after you know what you are interested in)
wireless flash remote (I just got some)
reflectors (I just got some)
softbox (I don't have one)
I think we rely too much on having everything, when all you really need is something to take photos and something to help display them.
Edit: BTW, you might want to hold off on the bag and leave it for relatives to give as presents for birthdays and/or christmas.