What are the companies (if any) that could potentially appreciate such profile.
Probably not many, if by "appreciate" you mean providing a level of compensation that is comparable to his present employer in the US. His best chance is to get a transfer to Poland by his present employer or other Western company with no reduction in wages. Since he speaks Polish, it is more likely that a well composed request based on a realistic, well researched plan would be take seriously.
Otherwise, he will most probably have to resign himself to a deep cut in wages, or, more precisely, in savings potential. That will almost certainly dampen any enthusiasm he has for working in Poland.
One area where he could make out like a bandit is b2b sales. If he speaks both English and Polish to near native level, and he has a proven b2b earnings record, then the world is his oyster.