Resetting 90 days under US Visa Waiver Program
One would think that the CBP is lenient for Switzerland but they are not at all. I completely agree that it is likely that the visitor is turned around the second entry attempt. The immigration authorities will have the info on their computers as well as in the passport and they are very good at finding things just like this. The problems returning will not go away quickly, if ever, when the situation is discovered. Find a good immigration attorney.
I remember meeting a gentleman whose family was in the U.S. but he couldn't visit them because he violated the frequency terms of his Visa waiver.