I don't think wash sales only apply to "securities" I am fairly certain that the rules regarding wash sales apply evenly across all assets that you must pay capital gains on.
http://www.irs.gov/publications/p550/ch04.html#en_US_2013_publink100010601. That's not to say they shouldn't, but they don't.
Obviously he needs to work out the difference in gain rates, but without any specifics it's why he should seek advice as whether claim the losses this year or next. His "significant capital gains" are all relative, and may be wholly in the 0% rate for all we know.