To be honest there isn't much difference formalism wise between an Everettian view and Bayesian views like Neo-Copenhagen and QBism for this thought experiment since they both assume unitarity on all scales.
A. Neumaier said:
After, but before he told his answer to Wigner.
The friend for instance is using either ##|\uparrow\rangle## or ##|\downarrow\rangle## after the measurement. Wigner is using:
$$\frac{1}{\sqrt{2}}\left(|\uparrow, D_{\uparrow}, L_1\rangle + |\downarrow, D_{\downarrow}, L_2\rangle\right)$$
with ##D_{\uparrow}## denoting the state of the friends device and ##L_1## being a state of the lab. That is I use a "collapsed" state, but the superobserver does not.
So let's say Boss learns Wigner's state. He then goes to learn the friends state. If he does so without contacting Wigner again he essentially becomes part of the friends lab and thus Wigner's state is now:
$$\frac{1}{\sqrt{2}}\left(|\uparrow, D_{\uparrow}, L_1 , B_{\uparrow}\rangle + |\downarrow, D_{\downarrow}, L_2 , B_{\downarrow}\rangle\right)$$
where ##B_{\uparrow}## represents Boss knowing that the friends outcome was ##\uparrow##.
However as such the Boss doesn't add much here, because the friend himself once he is sealed off from Wigner could deduce that Wigner is going to use the superposed state:
$$\frac{1}{\sqrt{2}}\left(|\uparrow, D_{\uparrow}, L_1\rangle + |\downarrow, D_{\downarrow}, L_2\rangle\right)$$
So he would know his own state of ##|\uparrow\rangle## and Wigner's state with superposition.
However these can't be combined to form a tighter state, which I think is what you are after. For somebody in Wigner's position has access to super-observables related to the lab's atomic structure for which the superposed state is required. However somebody in the experimental position to measure these super-observables by necessity cannot know which measurement outcome occurred for the friend.