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First things first. She needs to make sure that her side of the story is well-documented.

Second, if this lout has made threats before, he might react badly to a police visit. The harassment might elevate or even turn into revenge actions.

Third, the neighbor lout has been there longer. He might be buddies with some of the local law enforcement. If that's the case, she'll be the one in trouble, unless she can prove otherwise in court.

My parents had a similar experience with the neighbors' teenage son and his loud parties. They complained. After that the neighbors egged our cars, harassed us kids, and threw their Great Danes' droppings over the fence into our yard. When we complained the police questioned OUR behavior...never did they question the neighbors or the kid. Ever. Finally the kid moved out and the harassment dropped off.