Did you say that YOU formed the corporation?  Beware of practicing law.

Why did the EIN need to wait?  I can't imagine why a new corporation couldn't get an EIN immediately, without a need for the owner to cancel some other EIN.

Personally, I don't see anything as qualifying for the late election.  There doesn't really seem to be a reason why it wasn't filed on time, plus you said "now" he wishes to file as a S-corporation, rather than "he has always intended" to file as a S-corporation.