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Non-profit org to Profit org H1B Question

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My friend is working on a cap exempt H1B  for a non-profit org after OPT. He later had another company B file a H1B under the regular quota but couldnt join the new company on Oct 1. The company B then revoked the H1B as per process as the employee couldnt join. He never worked on the cap H1B.

 1. Is he now eligible to apply for a job in profit organizations and will he be cap exempt as he once had a H1B approval through the quota?  OR should he be going through the quota H1B process again?

2. If he does not have to go through the quota again, when the new company files for H1B will they ask for current non-profit H1B I797 or the one that got revoked?


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