Upvote:4
Neither. The CBP guidance notes say:
Print your current street address in the United States. If you are staying at a hotel, include the hotel's name and street address. Print the city and the state in the appropriate boxes.
Where your friend expects to be 10 days later is not current and that in your friend's case the port of entry happens to be in the same state may be considered as coincidence. Your friend should apply the address of the first accommodation expected to be occupied by your friend on arrival in USA.
In this context a quote from BA may be of interest:
Additionally, on US flights, you will be asked for:
• the destination address of your first night’s stay