itonewbie is our foreign tax expert, so go with whatever he says. 🙂  I think Physical Presence Test (PPT) is probably better because of the rolling 365-day window.  Assuming your client was not in the US for any period of time, that lets you choose a 365-day period that extends 35 days beyond the time they left UAE to still meet the 330-day test.  That gets you a little more prorated exclusion cap (but you might not need it, depending on the amount of income).