If the OP's friend is shipping internationally (except maybe to Canada) I guarantee the freight companies will charge way more than $200. They have their size rules too, and when you get a big box, the prices skyrocket. I bring stuff to Colombia from time to time, and every time that I have priced the freight it was more than $200 for an oversize item, even ones that were relatively light. There are other threads discussing this in which others who carry things to international destinations have confirmed the same.

In addition, you often wait a long time for the stuff to get there and you may have to pay customs on the item that you would not have to pay if you bring it with you as a personal item.

I have flown a 32" TV in its original box, and it came through just fine. It was about 70 linear inches. Fortunately, the CM GA overlooked it and just made me sign the damage waiver. I think a 40" TV is definitely going to get hit with the charge, particularly with a UA agent.