Dude, no... it's easier than that.
Just go into the browser settings and disable active X, set things to NOT auto download (why the frak MSIE ever decided that was a good default setting, --- no telling WHAT they smoked that day), and go in and set the browser itself to not allow certain things.
That will greatly minimize the problems he is having without requiring a massive reformat, reinstall of a new OS, and teaching a non-tech-savvy person how to use a new foreign OS.
It's the easier way to go.