...sounds like the kind of guy who'd charge you to refill your headlight fluid...

Not sure what kind of repairman this mechanic is.
I'm Just trying to compile some written information
in order to help my friend understand that what I'm
telling him is the truth that reprograming
is "NOT" required

Remember that half of the taillight bulb issues are burnt contacts between the bulb socket and taillight housing circuit.... they might simply be overlooking a common/known issue. And there isn't any programmable fixes for the E53 taillights as you already know. (not like an aftermarket shop is likely to have BMW programming software anyways) Your friend should show the shop the real issue, that should have been apparent when changing the bulb... then call them out to show the information showing a programming fix. (bulletin etc.) Well informed customers can't be taken advantage of by shady mechanics.

Thanks weasel,

What I need then is the bulletin that spells it out. He's the kind of guy that he's been using his mechanic for years and trust what he says so anything written that will support the facts we already know will be helpful.

Thanks