I agree with Mike. An easy analogy (at least for me) is that I often work away from home and spend 4/5 nights in B & B. Don't think anyone would doubt for one moment that my "sole or main residence" is the address I'm at during weekends.
If your client's son had his own place AS WELL, and simply stayed some weekends with his parents, that would be different. But based on the info given, it seems pretty clear that the parent's address is the non-dep's "main" residence and therefore a non-dep deduction should be made.
Just a thought - could either of his parents get DLA (care) or Att Allowance? That would resolve any non-dep issues instantly.
Regards
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