LOL at everyone saying leave it etc...
why the hell would u just leave it when you could apply for the logbook and make a few grand off it ??? the owners obviously couldnt give a shit about it. so whats the harm in doing so ? If he doesnt get the logbook back in his name then oh welll---was worth a try !!
If he gets it, fuck it, drag it home, clean it up, and sell it on make a few extra grand to help out with life. Why not.
If it was my car , YES id be pissed off... BUT id be kind of asking for it if id left my car parked somewhere with flat tyres, no tax/insurance and probably no Mot since last year! and for someone to leave a newish car worth a few bob just abandoned as such.... fuck em. must have money to burn.
that amount of time, im shocked the windows havnt been done.
IMO- Take it ...and best of luck in whichever route you choose!