Well... Ive lied to get an RMA 1 or 2 times after i f**ked something up out of personal negligence but I dont make a habit of doing it.
I suggest you clean it up and try for an RMA -
you can even contact AsRock and be honest and upfront about it and maybe they might RMA for free or charge you a small fee in which case tell your mate to cough up the cash to pay for the repairs (or a new board if AsRock refuse) as he's the one that spilt beer over it anyway.
and if he doesnt pay up then rattle his cage a little by either shooting his dog or giving the paintwork on his car a more stylish look.
I dont recommend doing the malicious activities above as the guy is a friend but he has realize that it was his fault and shoulder the blame.
offering to pay for damages is the least a 'friend' can do, after all. he is the one that broke it
(I know i can be very protective about my PC and its not always a healthy obsession, but if you put a lotta money and man hours building and tweaking it then you'd be damned if youre gonna let anyone near it, let alone press the spacebar on your keyboard even when the PC is powered off - you gotta protect your investment)
“I used to be a serial upgrader like you, then i took a downgrade to the knee” -FreedomEclipse