Immunity - no, not with modern synthetic insulins though I used to be perfectly possible when we all had to use Bovine or Porcine insulins - which your friend would definitely have done cos I did for 25 years and I haven't had diabetes 50 years yet!
'Scarring' from many years of over-use can and does happen. I lost a huge amount of fat on my outer thighs after approx. 30 years which I suddenly noticed in the full length wardrobe mirror one day after donning my very skinny black thermal leggings prior to my motorbike leathers - real hollows, which must have been 'brewing' for absolutely ages - but it's rare any of use actually see ourselves in such stark contrast to our surroundings (and aged 50, working in a professional office I didn't normally wear anything that skin tight!) and hence had to stop using outer thighs - and anyway by then, jabs really hurt there and weren't absorbing anyway.
More use of tummy - but 10 years later yep - scar tissue so quite a few places where absorption was bad and in fact still is 20 years later. Where else can I go? Well 10 years ago I went onto an insulin pump and because I only have one 'jab' every 2 or 3 days (when I insert a new cannula) my husband can insert em in my bum for me cos I can't reach - but I wouldn't be able to use there if I was on my own. Also, having rested the tum for a good while there are several places that absorb quite well again now.
However - recently and thinking about 'what if' (as you do as you get older) I decided to try my front thighs but not very comfy there so I now, very occasionally, go slightly to the inside of the tops of my legs which is comfy and absorbs well. I've never even tried my arms so can't comment about there.
There very first thing your friend needs to do is actually record which bits of here don't absorb well - and then - avoid them whilst trying to identify some less over-used areas which still do absorb well. It's a slow process - but there again, most things worth having in life are too, aren't they?
Wishing her all the best with this.