All the parts are well chosen. As you said, the SLI is kinda unnecessary, as is the sound card, but meh, who knows. Maybe he'll find a use for it. I ended up getting Western Digital Black Caviar HD instead of SpinPoint, but it was a hard choice for me.  The only thing I am unsure of is the cooling. I hadn't heard much about that model, but if you put as much care into choosing it as you did the other parts, I'm sure it'll do its job just fine :)

One thing I'd be wary of is the mouse. Though many love all the Razer products (I had even decided on it for a while), I recall many reviews having problems with the weird position of the hand on many of the models. It depends a lot on how big the hand is, and how much it can adjust to the feel. I ended up with the Logitech G9, but that was just my choice. Perhaps inquire about your friend's opinion?

Bravo, regardless!