Someone here may have a simpler answer but I came across this tutorial
which should help:
www.psychocats.net/.../how-to-reset-a-windows-xp-password-with-ubun\
tu/

Has he tried to boot to safe mode and gone into the Administrator
account and redoing his password?

Have you tried NTPASSWORD ??? See:
http://home.eunet.no/~pnordahl/ntpasswd/

Let me ask a dumb question. Did you try putting the computer into safe mode and
logging into the "Administrator" account. I have had people lock themselves out
before, and I would put it into safe mode, go in through the "Administrator"
account, and the just delete and then re-add the user.

If the others don't work then this should work, just run the live CD
and it will reveal all the Windows passwords on the machine (if they
are weak passwords)
http://ophcrack.sourceforge.net/

Second, I have not actually tried to get into the computer yet. Just an
idea I had that since I could boot computers with an Ubuntu CD this just
might work if I knew what files to look for. I will get the computer
from him and look at it this weekend.

I'm no Windows wiz but thought I could help him out. He has called tech
support not sure what they had him try, but he still could not get
logged in. They did offer to fix it for about 250 plus shipping. I
offered to look at for him first.

Though worst case I sell him on Ubuntu and just reformat the drive and
start him fresh with a better system. If that turns out to be an option,
I can boot from a CD and recover all his files (documents, photos,
music) and reinstall, right.

I have had several occassions where I needed to "crack" a forgotten
password. The password cracking programs have always been Linux
based. I have ordered these from E-Bay by looking under software
utilties. I am intruiqed to hear that the Ubuntu Live CD may offer
the same feature.