Unfortunately following these steps doesn't work for me either. I've even checked that I'm doing correctly several times and indeed I am. But it simply doesn't work. Do you have any other suggestions to do a factory reset or any answers to why other people are having the same problem I am? Thanks!Welcome to Android Central! Here are the steps: https://www.hardreset.info/devices/blu/blu-m8l-plus/
Hopefully your friend remembers their Google account/password that's associated with the tablet, because they'll be prompted for that information as part of Factory Reset Protection.