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Hopefully he discussed the context of his DNR decision with you before naming you as his healthcare PoA?
I would encourage you to take action consistent with his wishes, should you feel you know them.
As difficult as this certainly is, he has, it seems, made his decisions known and only asked you to see they are carried out.

Having been through something similar with my Father, I know this is extremely difficult, but, would encourage you to act as the executor of your friends wishes, without taking on the responsibility for these difficult decisions. This is certainly not easy, I know.

I'm not a very prayerful person, but, I've said a prayer for strength and guidance for you and for the health of your friend.

Sincerest Regards.