Obviously AlBags is ignorant of both UK Copyright Law and the Terms of Service of iTunes.
Copyright infringement #1 - All downloaded media content is for personal use only. It is a breach of licence to buy and download an album for a friend since the only way for the friend to receive the content you have downloaded is to redistribute it to them.
Copyright infringement #2 - Cover art is provided under limited licence for personal use with the iTunes application and no other usage is endorsed by iTunes.
http://www.apple.com/.../itunes/uk/terms.html
The only legal way your friend may receive iTunes content for which you have paid is for them to download it using a Gift Certificate or equivalent transaction.