I am in need of your wisdom re sbp rims, lbp disk brakes

Yes...

What he is being told that if he gets this bbp to sbp adapter, the rim will not fit..says the center hole in the middle is too small.. 2 inch vs 3 inch..

I measure and the hole is @ 2.5 inches..

Your thinking is correct as long as there is room for the studs that are in the adapter to clear the bbp hub.

The sbp wheels do have a smaller hole than the bbp does but as you said the hub on the bbp is tapered. I would have him take off one of his wheel and slide yours up to his studs so he can see the clearance.