Assuming this is a 'designated Roth Account'. the form is correct
withdrawals from designated Roth 457 plans are fully taxable is you are under 59.5 years old, but there is no 10% penalty for early withdrawal
please see this IRS chart at this link. note that it states that
https://www.irs.gov/retirement-plans/roth-comparison-chart
Withdrawals of contributions and earnings are not taxed provided it’s a qualified distribution – the account is held for at least 5 years and made:
- On account of disability,
- On or after death, or
- On or after attainment of age 59½.
but since your friend is under 59.5 and doesn't meet the criteria, contributions and earnings ARE taxable and therefore line 1 and 2a are correctly the same.
best to reconfirm the type of Roth with the issuer of the form
