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There are LOTS of people who make duplicate VIN plates - however, most of them are now making LICENSE plates, have to wear funny clothes, and can only have one visitor per month. Against Federal Law :nono:
It is not illegal to replace a VIN that has been damaged due to collision, rust or fire. Most states require that the new VIN tag be compared to known good documentation or a NEW VIN tag has to generated as a salvage vehicle. If your tag is in bad shape due to rust or what ever, as long as it is still readable then you can have it replaced.
BUT, this is entirely handled by your state or province's Department of Motor Vehicles. I would suggest contacting your DMV and finding out what the rules are where your friend lives.
Now as to who can make a VIN tag, that's a different story. Tags of this type can be created with industrial tag makers (I can't remember the name of the damned machine.) The metal tape can be stainless steel, mild steel, brass or aluminum. They can also be created using individual stamp dies and a hammer.
I recommend you check with the Department of Motor Vehicles in your state BEFORE attempting to replace the VIN plate. Such replacement is illegal in a lot of places.