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Is there a way to import private keys for this account if I don't have the keys encrypted nor the QR code?
Sure, there is.
But you actually need to have/know the private key.
If you have the private key, you can simply import a "new account" and use that private key.
Without knowing the private key, you won't be able to spend the BTC. A watch-only wallet is just an imported address without any ability to spend from (therefore watch-only).
That's basically the same as looking at any random address. Without the private information required (the private key), you can't spend from it.
If your friend does not have any backup / QR / private key, he can't spend the coins.