2. Both deleting and forwarding the e-mail will be seen as a judgment call based on morality
No, a judgment call is deleting the email. forwarding is what he was tasked with doing, no judgment required. And, if he is going to police the morals of his co-workers instead of just forwarding the d@mn emails, let him disclose every pen he has taken home, even inadvertently, every time he looked at a personal email on company time, etc., etc.