Or the HW was reseted and created new seed so it shows new addresses or you are talking about the new receiving address?
This is wrong. If the wallet resets itself it won't automatically generate a new seed and set itself up.
If you are trying to ask whether the person did that, then obviously it won't have the same addresses in that case. That is basic knowledge, and both OP and the friend should know that. Solution: Do you have the seeds right? then try importing it to any wallet and see whether the balance or the address used to receive funds from Crypto.com is present there? Yes, it makes the HW obsolete but you can just create new seeds and move the funds back to the new wallet.
It should be noted that in this case the hardware security is lost, and it is recommended to create a new wallet in Trezor afterwards with a seed that was not used in any other wallet.
If your friend didn't reset the Trezor to factory default, his old wallet is still there. What I think is maybe your friend created a new account on Trezor Suite; that is why it shows a different address.
Under the assumption that the friend didn't do anything wrong and is trying to hide it, this is the most common answer to these issues. The derivation path that is currently being viewed is different from the one that is previously used. The coins can not disappear just because the wallet isn't showing them.