You deduct your contribution before taxing!
So your purpose is to maximize the deduction, and effectively reduce your pre-tax income for a lower tax bracket.

If you put the money into an IRA and can’t deduct for tax reason, what is the purpose? You don’t gain any benefit but put yourself in a position to lock your money for long time, remember you still have to pay tax when you withdraw. That’s why I said there is no such an IRA, unless you play dumb or suckers play.
Why don’t you just maximize the contribution to 401K and get company matched up to 6%? My point is: the total $8000 he put in is ROTH IRA contribution rather than some goofy no-income limits IRA.