Exceeded 180 days absence limit due to COVID19 travelling restrictions

My friend who is currently on FLRFP route (recently granted 2nd extension on this route) completing his 10 years in the UK by Feb 2026

Originally he booked the return flight to come back to UK within 90 days. But Airline cancelled his return flight due to the COVID19 travelling restrictions as the country was on the UK’s RED LIST. He travelled to another country (not on the Red list of UK at that time) and spent 15 days there to meet the UK’s quarantine requirement, came back to UK and did 10 days quarantine. He tried his best to come back to the UK ASAP but in the meantime he spent around 225 days outside the UK.

Questions
1. Should he apply for ILR (LR) in February despite of COUNTINUOUS RESIDENCE requirement (180 days limit in 12 months period) but spent around 225 days outside the UK and explain everything in the Cover letter with evidences (Email from Airline cancelling the return flight etc)?
2. Is this the correct application form LINK to apply for ILR (LR)?
https://visas-immigration.service.gov.uk/product/set-lr

SET(LR) is correct

Any discretion is up to the UKVI. We cannot tell you whether this will be exercised in his favour or not