cheating or not cheating, this is the cuestion
The spectator who did this thing did not stand to gain advantage from it, and therefore cannot have been cheating. However…
He did know the rules about outside assistance and clearly broke them on purpose, and doing this has been extremely disruptive to the tournament. This spectator should be re-entered into the tournament, issued a match loss, and then dropped a second time. I would recommend to the TO that this spectator be ejected from the venue, and if the TO doesn't agree, at minimum the spectator should be given a direct instruction not to spectate this friend's match any more today. Further, this spectator's name and DCI number should be recorded and perhaps they should be allowed to make a statement, as I would report this sort of ‘cheating-by-proxy’ to the Investigations Committee for potential follow-up.