That one looks like a winner! Check this link out to confirm the die markings: http://www.coppercoins.com/lincoln/dietype.php?date=1994&die_mint=p&die_type=dr&page=0 If they match, you got yourself a rare DDR variety! Nice find! EDIT: I don't know about the obverse, but the reverse die markers match. It looks like the DDR-001! (The "BIG" one)
Yeah, but at $24 a pop, PCGS costs the most for variety attribution. NGC is $12 and (IIRC) ANACS is $5 is you know the variety ($10 if you make them work). Since most all of the coin's value is in the variety, ANACS should be perfectly acceptable. However, if selling and unless he just has to have them slabbed, I think he would do fine offering raw considering this is a rather obvious and popular variety.