Might want to check if your friend's car already came with
tinted glasses. The problem is now-a-day, the tinting film is just
nice LTA approved. So if the glass is already tinted, additional
will make the glass illegal.
Anyway, LTA is only interested in the visability of the tinting, no
the UV, rad, heat reduction. You might ask if not dark, how to
reduce all these things. Well, I heard V-kool can do it with their
clear tinting. Quite ex, but if you must......
Tint film will reduce vision, but not to the extent of blinding you
against cars around you. Usually car on their headlights at night,
not legal tinting is going to darken that away. But if they forgot
to on, even without tinting, it is hard to notice them. "Takumi's
Blind Attack"