Some have very strong feelings and emotion on this. There are enough models and brands to go around, so I try to think and buy practically. What I have found, in general, with Taurus over the years is...
Many of their semi-autos have been hit and miss. Mostly a big miss. I wouldn't buy one. Although, the older PT-92 Beretta copies were quite good.
Many of the traditional 6-shot revolvers, like the model 66 were built very well. I still have a stainless model that shoots as reliably and accurately as my K-38, and that's saying a lot. My model 741, chambered in 32 H&R is their small frame (model 85 type) offering. That 741 is one fine revolver. Same with my model 992 Tracker. Beautiful blue, fit, finish and function are excellent. Many, many thousands of .22LR downrange without a hiccup. The 'Brazilian hardwood' grip era revolvers worked very well for me.
Some say the newer, large capacity revolvers have timing issues. Don't own one, so I am not sure.
Of course, I consider money spent on Smiths to be a much better investment if the time comes to sell or trade.
Sometimes it's a matter of saving up/waiting just a little longer and investing in an S&W. Other times, like with the 741 .32, it was a no brainer and I couldn't be happier.
Just my own experience.
Whatever your buddy gets, hope it works well for him.