I think the full ORS kit would cover all the bases.
However, it's an expensive way to go.
If you friend doesn't want to deal with wiring, then get the ORS harness as a minimum.
I didn't go ORS... see my thread for how:
http://www.yotatech.com/f160/elvota-s-3-4-swap-128285/
I have the radiator hose part numbers listed on my swap as well as belts.
I had the PS hose made locally.
Battery relocation tray has many methods (I fabbed my own)
Fuel lines from the 3.4 will mate to the 3.0 without an adapter.
You didn't say what tranny you have... but if manual you'll need some clutch parts. OEM or Marlin would be your best choices.
Rayl82 modified the factory crossover to work with a DS drop:
http://www.yotatech.com/f160/rayl82-s-3-4-swap-135976/
Mechanically, the 3.4 drops right in. Motor mounts and bellhousing all mate perfectly. The trick is the wiring... which ORS would solve for you.
I guess the answer is if you have the budget and want plug and play (or very close to it) go with the ORS full kit. If you (and your friend) have some time, are creative and are willing to look through a couple threads here on YT... then you can save a lot of money.
