I'm sorry Vernon, I disagree. With your suggestion, he would still be controlling the AC voltage to the track. Depending on the track layout and what the OP wants to do, controlling the voltage to the rails, even with a block system and walk-around control, isn't the same thing as truly independent control of each loco.
If your friend doesn't need wireless walk-around control nor independent whistle control, and is content to run no more than two locos at a time on the same main line, then there's an elegant solution that's robust, easy, and very low-cost. But the description is too long to post here right now.
One more out-of-the-box suggestion: Powermasters are selling for about $60 each. You can assign a unique ID to each and address up to nine of them with a CAB-1. So you could buy several Powermasters, gut them(!), and put the circuitry in the tender shell(s)! In this scenario, 18V would be on the track at all times. ALL of the track power would flow from the track through the Powermaster circuitry before continuing to the motor, headlight, smoke unit, etc. In this case, each loco would be individually addressable (but probably not in the way that Lionel intended!)
If you must have on-board whistle, then the Powermaster "guts" could go in a trailing boxcar or baggage car. This "command receiver car" approach would actually save even more money, because then you wouldn't need one for each loco! Just a wiring harness (tether) to connect to the boxcar.
There is no one "right" answer. It depends on how many locos you need to run at once, will they be on the same mainline, how much time and money are you willing to spend, etc.