First of all, good luck to any guy tryin to get his dick and balls near his mouth. I don't see how it would be possible really.
Is it gay though? Well...depends on how you look at it. Most people would say, in order to be homosexual, you'd have to have some kind of sex with ANOTHER person of the same gender. If you suck your OWN dick, that isn't sex with another man, is it? Unless of course, you're a schizo.
Is it gay if you beat off? Cause basically, if you're doing it to yourself it's the same shit. I personally don't know anybody who would suck their own dick. I personally don't know anybody who want want to go through the pain to try. We can all get women to do that for us if we want it THAT bad.
May I ask how this conversation with your friend started? Why would it even be brought up?