The "coaster" type rides where it's important that restraints fit are the tough ones. Anything with bench type seating is usually fine. (you can see pictures of most of the ride seats at allearsnet.com
The theaters are ok. Pretty much like a regular movie theater. They can be a tiht fit but not undoable. I've been told that most have bench seating in the back if the regular seats are too uncomfortable but haven't had to use them.
Everyone is shaped differently and men and women carry their weight differently but I'm a big, big girl and still had a great time.
No problems in the Magic Kingdom with:
Pirates
Small World
The train around the park
Peter Pan, haunted mansion, Pooh, Snow White, Buzz (he'll probably want his own vehicle or ride with a child)
Stitch
Carousel of progress
Any theaters (country bears, Philharmagic, President's)
I haven't done Dumbo but a friend who is a pretty big girl did and said it was no problem at all (ride alone) basically the cars and the belts are designed for two.
I was worried about "the mountains" and didn't try them. Pretty sure Space is out and probably Big Thunder. Same friend that did Dumbo said that Splash was ok if you had a row to yourself and sat sideways.
The turnstiles in the Magic Kingdom are NO FUN. I was able to turn sideways and power my way through if I had to but he'll have a much better day if he asks the cast member at the gate if he can use the handicap (swinging gate) entrance. Usually I just had to glance at the gate and glance at the cast member and they were nice enough to open it. the good news is the other parks have newer turnstiles without the turning bars.
Epcot
Soarin was fine, plenty of seatbelt
Boat ride in Mexico
Figment (make sure he sits in the front seat of the car, more room and easier to get in and out of)
We didn't ride much at Epcot, after researching and talking to others I'm going to give a lot more things a go. Mission Space is supposed to be a tight fit. Test Track seems like it would but I talked with someone larger than your friend that rode it and had no problem. Those are the only two I worry about there.
MGM
Outdoor shows are all fine
Tower of Terror is fine
Great Movie Ride is fine
Star Wars is fine
Didn't do Rock and Roller Coaster, have heard mixed opinions on it. If you ask to go through the handicapped entrance there is a test seat you can try.
Muppets was one of the smaller theater seats I encountered but doable for a short time, I try to get the end so I can lean out and not bother anyone else. I've heard that SOunds Familiar has really small seats so didn't even try it.
Haven't been to Animal Kingdom, it seems to be the same story, though. Pretty much everything is fine but hit or miss on the coaster type rides.
As long as he goes in with realistic expectations that there will be some things he can't ride but many, many more that he can all should be well. The CMs are very nice and will usually give you an honest answer if you just ask "realistically, can I fit on this thing?"
Ummm the big tips that will make things easier for him:
Have a sense of humor about the whole thing. Yes, it's embarrssing to have to ask if you will fit on a ride but, really, it's not like they didn't notice you were fat until you asked. If you're comfortable about being honest the people you're asking will be comfortable giving you an honest answer.
Take the handicapped entrance whenever you encounter a Magic Kingdom turnstile.
Pull the seatbelt ALL THE WAY out before you even sit down. Buckle it as you sit. I've always encountered PLENTY of seatbelt.
When you pull the seatbelt ALL THE WAY OUT and buckle as you sit on Tower of Terror you then have to make a choice - do I give it a jerky tug to pull the excess back in or do I leave it all loose so I catch MAJOR air. My votes is for leaving it loose but fair warning.
It'll be fine...check out
http://www.allearsnet.com/tp/ridsiz.htm the links and pics of ride seats are a big help