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PwC is nicer in terms of the culture, imo.
PwC is nicer in terms of culture, WLB and diversity of projects. Also, what position he/she is going into? If it is M or less then consider the time to promotion as well. I have worked in Deloitte and EY prior and I feel PwC is much better.
Pro
PwC for culture. D has an up or out mentality.
I think it depends on the team that your roommate would be joining. If its anything tech related ( analytics/digital etc.) Deloitte is far ahead of PwC.
PwC definitely better than Deloitte. Good culture, diverse folks and better projects then other big 4s. On top of the no SM level, M —-> D
Good to know ... I thought tag stay same until you become D