Grandmaster: As Sean said, if he would sync it from a different computer he would lose all the memory. The only option would be, is if his friend has all the same music and videos (if he has those). Than he can just get them from the other computer. It is a far stretch for a kid to go to those lengths, however if he is determined it can be done. Regarding the internet, yes it will absolutely take away the restrictions if he syncs from a different computer.
Sean ben Noach: Thanx for keeping me on my feet with all your valuable insights. I am working on another way to completely restrict whatever I want on the iPod touch. However it requires a jailbreak and then I could add my own filter software. I’ll let you know if I succeed with it.