The pine tar you use makes a difference with the smell. I was fortunate enough to find a brand that I really like the smell of when made in pine tar soap. Not all are equal from what I've read. There was a thread around here somewhere discussing different brands, but depending on where you live and availability, sometimes you just have only one option.
I bought mine at a feed store, but I don't recall the brand name. It was the only one they carried, so it was my only option.
I use it to sooth my psoriatic itching. I know that is medicinal, so be careful if you sell this soap. People expect it to be medicinal, so no matter how you market it, you will have to label it as if it is medicinal. You don't have to SAY it is medicinal, you just have to follow the FDA labeling requirements as if it is a medicinal soap.
Some people scent theirs to mask or complement or otherwise make the pine tar odor more acceptable. Search for pine tar soap and you'll find all kinds of inform about different scents that are used. I did not scent mine as when I made it I was traveling and didn't have access to a scent. Besides, I like the natural scent of the pine tar I found.
And adding a scent to a soap that is quite possibly going to be used by someone who has skin issues, may be contraindicated anyway. Since your friend asked for it specifically, if it were me, I'd leave out any added fragrance.