Correct.

However, is the intent to also use that vehicle for personal purposes?  If so, is the trip from the dealership to wherever he drove it was business use or personal use (you said 100% business use)?

Yes, he can take Section 179 if the business percentage is over 50%.  However, make sure the client knows that if the business percentage drops to 50% or less in future years, he will need to recapture that Section 179.  Also inform him that he will need to continue to use Actual Expenses for the vehicle (he can never use the Standard Mileage Rate for that vehicle).

As a side note, if the vehicle is under the 6000 pound rule, it may be beneficial to elect OUT of Bonus depreciation.