Are you using TT? If so, just input the W-2 as presented to you.
The 5498-SA form is to be used by the HSA trustee only, which is why it's not available in TT. Note in the instructions link below, 'who should file' is the HSA trustee but they are required to send you a copy of the form. which creates this confusion.
https://www.irs.gov/pub/irs-pdf/i1099sa.pdf
the 'treadmill money' wasn't taxable to your friend in the first place (as it's not anywhere on the W-2) not is it taxable when it's distributed from the HSA (assuming it was used for medical purposes). So the whole thing is a wash
