Obviously one of his Vita's is on 3.60 otherwise he wouldn't ask, so yes it can. You just need to run it once on the hacked Vita, once the id.dat is set to read only the 3.65 console can't update it so you can use the card between the two. This has been a thing that has worked for nearly a year now. Read the OP next time, don't just assume both things are on 3.65.