Clear Decision with KK

[David]

Hand played by a buddy of mine last night. I put this in Mid because of stack sizes. Buddy knows the quality of player TAG is and TAG knows Buddy would only reraise this much with KK or AA. They have played together many times. They know each others play.

1/3 Blind NL
Buddy ~$750 -competent player
Limper ~$300 -calling station
TAG $1000+ -very good TAG

First to act limper limps in for $3. TAG raises to $33. Buddy reraises to $165 w/KK. Limper thinks awhile and folds. TAG immediately declares all-in. Buddy should? He won't even consider what I told him when he asked me so maybe reading this thread will awaken some thought for him. I told him it wasn't even a close decision.