Is he checking to make sure in windows he has selected the correct output device I know I have seen machines default to other things that don't have speakers attached

Sometimes people say they've tried something, when they really haven't.
 
What sort of audio configuration is he using?  Headphones, speaker, HDMI out to a TV, Coax, Optical, etc.?
 
With his front panel audio connector, is he using the HD Audio connectors or AC'97?  If the latter, he may be shorting out the audio controller.
 
First, make crystal clear sure that he's reenabled the onboard audio in the BIOS.
Second, make sure he's attempted to install the realtek drivers after enabling the onboard audio in the BIOS.  
Third, have him check if the Realtek shows up in his list of Playback devices in Windows Sound.
Fourth, have him check Device Manager > System Devices to see if he has one or more HD Audio Controllers.
Fifth, if neither the Realtek shows up in Playback, nor has an HD Audio Controller, figure out what video card he has.  Some video cards have onboard audio that can disable an onboard audio.
Sixth, if everything checks out with steps 1-5, see if he's not getting audio with everything, or if it's just within certain programs.  Some video playback programs select a different audio device than what you're actually using.
 
Lastly, the realtek audio can sometimes do something really stupid.  It can sometimes "detect" a front panel connection, and disable the audio for the back panel connections.  If that's the case, then you need to go into the Realtek Audio Control Panel, and see if you can go into the advanced speaker settings and allow it to play audio through front and back simultaneously.  That fixes a lot of these issues.

He may actually want to start messing with the Realtek audio settings I mentioned above first.  Problems due to a phantom connection in front happens more often than you'd think.  If he doesn't have those options, then he may need to download the Realtek driver directly from the Realtek website.
 
The options will look like either:
 

or:

 
Here is a picture of device manager and Nvidia control panel

Yes I installed the chipset driver before audio driver. I have also tried what you posted in the link many times and just tried it again still nothing.

Thanks for your help again NJ!  All I know is it worked perfectly a year ago and I don't see why it would not be working now.  If he lived closer I would stop by and try to figure it out myself.  Hopefully he can follow your instructions and get it figured out.