He is obviously frustrated. He has never taken the SAT. Took the PSAT and got in the low 1300's sophomore and got a composite 29 PACT also in sophomore year, so his college counselor said to stick with the ACT.
Looking for advice.
Now that he's taken the ACT 3 times, does the college counselor have a different opinion, or an opinion about whether the 32 composite is sufficient for the schools on his list (assuming he is a senior and has maybe one more chance to take a test). That's probably all that matters at that point. If getting his math score up wouldn't make much difference, then it sounds like it's time to be done with it. His math score isn't really an outlier although I'm sure it's frustrating knowing that he could do better.
If he wants to show colleges a higher math score, then there's no harm in taking a practice SAT to see what happens. The math is similar enough that he likely wouldn't need additional math prep. The English/Reading questions can be tougher on the SAT though. My DC took each test once and had essentially equivalent math scores but better E/R scores on the ACT.