There's not many parts on an 076 that you can't get off an 075. Main differences are: hand guard, oil tank cap location, oil tank vent location (no longer in oil cap), and of course, the nameplate. 075s came with the ignition trigger behind the flywheel. Most I have seen and heard of (including mine) have since been retrofit with the universal module. Stands to reason that 076s came from the factory with the updated module but I can't say for sure. Maybe this is what your friend is trying to get.
Also, I've heard that certain 076s have a different intake block.
I see alot more 075s than 076s. Almost makes me want one.
Chris B.
P.S. Your buddy is weird. Much as I personally would prefer an 076 over a Lightning, the old Stihl is worth a whole lot more.