It is "all or nothing." And what he "wants" is not the way it works. The rule is that if he CAN be claimed he must say on his own return that someone else can claim him as a dependent. His refund will not be affected. He can still get a refund of tax withheld from his paychecks if he had more withheld than his tax liability.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
