Restoring iPhone ON A DIFFERENT COMPUTER?

Is it possible to restore an iPad/iPhone or update it ON A DIFFERENT COMPUTER than the original one?

My friend found an iPad and he tried to restore it on his computer but iTunes doesn't let him.

Is there a work around for this?

Added (1). Also note, he does not know the iCloud password of the user's iPad

He has to treat it as a new device and initialize it first, which wipes all the existing contents.

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