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I don't think using shims of any kind is really an option...at least I've never heard of sights being shimmed. Usually, sights are replaced with taller ones, at least that's the way it works with pistols.

Replacement sights are available for the Remington 742 from places like Midway USA or Brownells, but the problem is that I don't think that you will gain any significant height advantage. The typical replacement sights are of a different style and offer no height advantage. And, considering that IF you could find taller ones, both the front and rear sights would need to be replaced...well now you are talking about a significant chunk of change in the neighborhood of an inexpensive Weaver mount and rings and budget scope. The Weaver style mounts and rings can be had for very little and he could always upgrade the scope later...

My 2 cents...