With that kind of commute, I don’t recommend leasing it, for the reasons people have stated, that is 500+ miles a week, that will blow out a lease in no time, plus living in a city area even if he has off street parking, you likely would get damage to the car and even if minor can cost you when you turn the car in.
I tend to agree with those saying buy a good car coming off a lease, these days they have 2 year or three year leases that will have 30k on them, and with cars today that is almost brand new as long as they have been taken care of, and that car can last a good long time, even if your S is putting up that kind of mileage, for many cars you can get 250k out of them without major work other than replaceables, like cam belts and the like.
Also keep in mind gas prices, California tends to be extensive, so you want something with good mileage. A hybrid may be a solution, what I would be concerned about there is the battery pack, with the mileage he will be putting on he might right into battery pack failure. I don’t know with the other manufacturers, Toyota has a 150,000 mile warranty on their batteries (this may be common) so unless he plans on keeping the car a lot of years, that might work out for him (he might end up with 30k a year between work and other driving) , if he planned on keeping it longer than let’s say 4 or 5 years he could run into needing to put a new one in, that will cost him around 3500 bucks or so to replace.
You could also go very small, cars like the Fit and Yaris, but they tend to be underpowered and also may not be very comfortable, you can get cars above 30 mpg that are comforable, the impreza does 38 on the highway, 28 city (hybrids are kind of different, they do better mileage in the city) and I would be looking at that, given the commute. He also should definitely test drive the cars and think about what is comfortable to drive, a manual might give better mileage but given some of his driving is in the city, an automatic (a CVT might be a nice compromise, it has near manual MPG but is an automatic)
I don’t know how old he is, the OP didn’t say, but I would avoid anything that is the least bit upscale or sporty, insurance companies absolutely kill a young male driver (who I assume is single), even if they hit the magic 25 year old barrier, getting something like a civic or prius or impreza is going to cost significantly less. Yep, BMW’s are great cars, Lexus are great cars, but a young male is going to get killed with either of those, not to mention living in the city those cars will be targets for all kinds of things and also both cars can be very expensive to maintain or fix…if parking on the street, cars like civics can be targets for thieves, the civic and accord are the most stolen used cars, the Camry is up there, too (and these lists are weird, older cars can be bigger targets then newer ones, mostly because of demand for parts) so keep that in mind, too. From what I understand street parked cars in SF are like cars were in NYC in the 1980’s, there are a lot of break ins, people looking for anything of value, so that might be a concern, too. I would recommend getting some sort of ignition cutoff (alarm systems are a joke), and maybe something like LoJak (the sticker on the car may be more of a deterrant than the unit). .