Real Quick the way i am taking this is that your friend has a friend who is selling his car and giving him the headers off of it.
Well i don't want to be a debby downer but if those headers are MACs than your friends gonna have a really, really hard time trying to install them. MACs tend to warp after being on a car and having all that heat go through them. I think thats why so many people despise MACs, because if you ever have to take them off to work on the engine you'll never be able to get them on the same again.
Now this is just what i heard and it was enough to scare me off but that doesn't mean its true. As for emissions you can still pass emissions with LTs. Its if you run an off-road X that you will run into problems with emissions.
That is my two cents on this subject. Good LUCK!!! I hope everything goes smooth!!!!!