Freedom is right--- this is very common , at least around here. And it has been done a few times that I know of. From the looks of this Shepherd it isn't a young dog, Shepherds are usually a one man dog and they don't adapt well to another home when they are older.
Don't mean to sound heartless but I would recommend that the woman's will be followed and the dog be euthanized, especially since " the friend" has not come forward to give the dog a home.
People might find it cruel but believe me if that dog could speak it would ask to follow it's master.
Being in the house when his owner died will make it very difficult for anyone to get near the dog, if not impossible, that dog has to eat and drink and be put out--- doubtful this will be able to get done without someone getting hurt.
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