icloud pass by replacing ic.

hi.

i have my friend iphone and he forget the apple id .

i update the ios on his device but now it locked with icloud user.

i have receipt on the iphone but the carrier can't help me . apple saying that the coverage time have passed and i need to purchase a new coverage service for 25 euro.

i the itunes recognize the iphone by and s/n or imei should i replcae the oc that hold that detail and the itunes release it for me. does it possible ? i mean it sound sense?

even in theoretical?

thank you .