141111 is the code for Restaurant and Cafe Managers, the code for Retail Managers is 142111, they are 2 different jobs.
Probably the immigration officer checked the business( size, other staff...) and the job description and s/he doesn't think that your friend do the job as manager as stated in the ANZSCO code,but just a supervisor as the new code s/he communicated to your friend. With that code he can apply for SMC only if he has a high wage( at least $37.50 / hour)
In my opinion the best thing to do it's to reply to the immigration officer explaining him/her why he thinks their assessment isn't correct. You can send them a more detailed job description,a cover or support letter...