32k is pretty low for the content he does have access to. I see ToGC/10 gear on him and he's bought the right triumph pieces so far. So it's not like he has no idea what he's doing.
That said, he really needs to farm up emblems to get a new belt (don't care if he's waiting for Jaraxxus to drop it). And even if he uses cheap gems they should all have stamina on them, my tank set is comprised of purple, green and blue gems. I'm ocd about matching socket bonuses but I still stack the stamina. If he's really diligent he could farm emblems to get Crusader's Orbs, save up some titansteel and get the Saronite Swordbreakers/Breastplate of the White Knight crafted too. I'd lean towards the wrists if I were him.
Two avoidance trinkets would be fine if he could get his HP somewhere else, but since he can't. He really needs to get the black heart, get a group and farm the place. Bring an enchanter so you'll walk away with a ton of shards to stock up the gbank or whatnot. Good for the tank, good for the guild.
Since he's using a TBC shoulder enchant I'll assume he has no Hodir rep. That's fine, the honor shoulder enchant is plenty good for him. And if he hates to pvp all those stone keeper shards he has can be traded in for honor at wintergrasp.
Pet peeve: I don't get why people insist on suggesting tanks 'go get brewfest trinkets' when brewfest has been over for 2 months.