I don’t suppose she has budget for a new couch - perhaps one that’s a bit smaller in scale and would blend better with gray? I just can’t see that couch fitting in with a gray room…

An area rug that has both gray and browns could work.

Salerno Contemporary Microfiber Wingback Club Chair, Brown, Single · More Info

^ agree I think the right rug can help pull it all together

Please no plaid with that couch. Maybe something like this it even gives you an accet color

Greys and beige can certainly work together - and there are some good ideas above.

But if she is considering painting the walls grey because it is the ”in” thing to do - it really is not so “in” any longer. At least it is no longer the ”go to” for wall color; and certainly nothing can date a space more, at this point, than the overly grey wood or wood look type flooring. And a room full of grey walls can potentially be depressing. However, if she loves grey and she wants grey walls - of course she can make it work with a beige sofa. But if she just wants to add some grey to her space, instead of dramatically changing the walls, she could bring in a grey rug, and and/or a grey chair. Maybe a grey and beige throw or two on the sofa. Etc.

ETA:

For example - leave the walls, and just bring in a rug with some grey, and a throw or two on the sofa.

As a good friend? Perhaps convince her not to paint, until a new sofa can be considered? I am all for comfort, but there are many ways to comfortable and a bit stylish as well.

Gray walls will not help that couch be stylish, and that is where I shall stop .

If that is a gray and white rug she has recently purchased to go with the couch? No......: )

You don't mention what color grey is being considered for the walls. It can be done but needs consideration to compliment the furnishings. Attached article may be helpful. Perhaps chairs with navy blue might be something to consider but can't see the rest of the room for colors going on.

https://www.kylieminteriors.ca/the-1-secret-to-coordinating-warm-cool-paint-colors/

For walls, perhaps SW Accessible Beige or Shoji White might subtly give the grey she's looking for on the walls.

agree that it's no longer "in" but if she's still stuck on grey, pick a greige like SW Popular Grey

I hope she does just a sample wall first. Not only is she eorking with the dark beige sofa, but needs consider the light oak flooring.This room calls for a soft white then accent with chairs and rug that priovide high complimentary color. Perhaps colors from nature like pine green and a soft celery green for accents. A tall plant will add to the color palate and bring texture and life into the room.

I do have to agree if this sofa is in a LR get a new one if in a TV room for 2 it works.