apple wont touch it without the original receipt, which i can't get without the the macbook operating.
1) Login to your AppleID at iCloud.com and locate your receipt within documents. ( I assume you failed at connecting your Mac to an AppleID that you control, which is what started this ).
2) Have your son log into his iCloud account and remove device.
3) Contact your IT have them unlock with an MDM command.
PS. Seems you may have tried all of this ( I need to read the ENTIRE thread before commenting, sorry ).
PSS.
So what we have here,
is a son that logged into a mac,
that he was loaned by you,
that was given to you by a previous employer,
that you did not add an AppleID to,
that your son does not know the recovery email,
that your son cannot remember his password,
that your son attempted to guess too many times,
and locked the mac with the help of help of his friend,
and you do not have access to the receipt.
How to erase (format) the built-in startup disk of an Intel-based Mac.
support.apple.com
and hope that activation lock does not kick in,
if activation lock kicks in... throw in nearest trash can....
c'est la vie