Is it permissible for someone coming from Egypt (Cairo Airport) to Ta'if Airport for Hajj or Umrah, and who is not in a state of Ihram, to enter Ihram from the Miqat of Wadi Mahram on the Hada road after arriving in Ta'if?

If your companion passed a different miqat before Ta'if and did not enter ihram from it, then he must offer a fidyah (expiation) by sacrificing an animal in Makkah and distributing its meat among the poor of the Haram, because he neglected one of the obligatory rites of Umrah. However, if he did not pass any miqat before Ta'if, then his entering into ihram from the aforementioned place is valid, because it is the higher path to Qarn al-Manazil.