Question
I have a friend that when he gets us in the morning he has little finger size holes in his yard and the dirt is pulverized ( like it has been tilled up .)  Do you know what could cause this?

Answer
Birds have been known to cause this; but they forage in the day. I have seen damage like this caused by mole activity but there are usually raised tunnels in the area also. Armadillos are nocturnal and they can "plough" up a lawn in their quest for insects.
And those are all I can think of at this time.