Well, i am thinking that might be Nordhausen-Dora camp, and soldiers we can see at this photo are from 3rd Armored Division. 100% sure.

Same body. And overall, you can see that it's the same place by comparing it to other photos, like this one.

Just a thought, given the amazing response and powerful subject matter, your friend might consider donating the photo to one of the many museums or foundations who would be able to best preserve the photo and document its provenance. WWII in New Orleans, the Shoah foundation, any of the holocaust museums would likely be touched by the contribution. If your friend can provide any information about the family member it might have come from, even better. Every one of these fragments of history create a powerful mosaic, and fight the frightening and persistent movement of holocaust denials.