I am not sure that your client is better off going for the Personal Pension. He is 32, and if all the factors favour the personal pension, he will be better off in 28 years time! Presumably, the PRSA will be ahead for the first 28 years.
In ten years, he will have a decent sized pension and will be able to shop around for a better deal elsewhere - and there will be no charges for tranferring to a new provider.
In decisions like this, I think a person is better off going for immediate value rather than some long term value which might never materialise.