I would not expect to just drop in a 135 HP motor in a bike that has drive components that are having a hard time holding up to motor that is designed for a motor that puts out 80 HP plus or minus. I had the S&S 124" installed two winters ago and have put over 20,000 miles on that motor, plan on making sure your primary & drive components are beefed for the additional TQ. I would recommend the Baker trap door assembly and possibly a look into the Baker transmission rebuild kit if the bike has high mileage. Not trying to put a scare into anyone, you just can't drop in a powerful motor in any vehicle that is designed for far less without expecting to be prepared for it. Driving conditions will have the final say in what is needed for reliability.
If you want a list of parts I would make sure your compensator is upgraded and I would strongly recommend using GMR's Compusave for additional lubrication for the compensator. You will need a stronger clutch as the stock one will not likely hold up very long. If you do a search on this site, you will find a vendors Recipe for the 124" install. Overall I have been happy with the performance from the 124" install. I would also consider using Steve's (GMR) exhaust recommendation consisting of the Crusher Mellows for a nice sound without sacrificing any power. I'm sure I missed some things and these are just my opinions, I'm a bike owner not a mechanic.
Good luck and hope your friend enjoys his new motor.
Ray G.