A year later, your friend blames you? I don't think that's cool at all.
I think it's absolutely cool. When you spill fluids (vodka) over a computer, that may cause damage, like corrosion, that may take some time to stop the computer from working. There may be a little bit of sugary stuff inside the computer that takes many months to eat itself through to a point where it causes actual damage. So _if_ that is actually the problem, which is possible but not certain, then she is right to blame him. Look at it the other way round: If it was your computer, would you be happy with the situation?
More likely candidates are hard drive (easy and cheap to replace), and if that doesn't help then an Apple Store will tell them what actually is damaged and what caused it.
I think expecting you to pay half at this point for a brand new notebook without taking her old notebook in first for an official diagnose is too demanding and extremely unfair of your friend.
Let's say it isn't well thought through; but his friend is probably upset right now that her computer is broken. Yes, the fair thing would be to first try to minimise the damage by checking if it can be fixed (and that could be < $100), if it can't be fixed, and the liquid is actually at fault, then it should be treated the same as if she had sold her computer to him one day before the damage: Price = value of a two year old MacBook, and he keeps the computer.
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