Both you and your friend are correct
You: Perfect move
It's never optimal to shove AQo with 8 players, especially UTG but you increased your stack by 6900/27000 = 26%
Considering the advantage that may give you over equi-stacks if the FT comes down to a grind - your ability to fold 1-2 more BBs and your ability to squeeze other players - I like the play. Under ICM you can't lose more than busting 8th or your current equity. Playing for all your chips at this stage is what you technically should be doing.
At the FT, the ICM considerations > "M-theory". So your chips are worth more or less under ICM given the prize structure and stacks of the other players. The M-theory is just a general rough guide.
Your friend: He's 90% right or maybe 100% right with his particular style and table image
Yea if anyone has better than AQ they will snap call your shove. Other hands from bigger stacks may also call. If the BB has to put in 24000 to win 60900, he only needs 24/60.9 or 39.4% equity to call. If a player assumes you have a top 15% range in this situation, then JQs is the exact break-even point for them to call your shove. If a player assumes you have a top 10% range then 33 is the break-even point, etc, etc.
Your friend may be correct in that a 3 BB raise or even a 2.2-5 BB raise (if possible live) would have had the same effect as your shove, however, do you really want to raise-fold with 9 BBs?
Fold equity and risk are not strictly quantifiable but arguably: Fold Equity > Risk in this case
The odds of AQ holding 3-way against top 50% hands (Q3s or better) are only 33%. Against 2 top 50% hands it's only 44%. So statistically if you get 2 or more callers pre-flop you will lose by the river if you don't get rid of them