In this instance, you can just be a friend, somebody who will listen to his complaints because it is his perception of how things are. What he has listed are all external things and his reaction to them. He is still in the "blame everybody and circumstance" mode. He just does not get it yet, just like my H. That for them to be happy, they have to like themselves from the inside. I don't know what it will take for them to do that. They have to be the one to figure it all out without interference from us.
For now, just go on and focus on you and your S. No matter what you do or don't do, he is going to be unhappy until he decides he has had enough and to change his way of thinking or to seek help to do that.