Okay would you kill your best friend for 100 million? and Why? or why not? This may be a trick question. Use your atheist brains and battle it out. I say I would kill my friend (albeit slowly) but I am still a awesome person because I would use the money to help science and humanity as a whole with the money!
The simple answer, as it should be for most atheists, is no. Since we realize that this life is all we have, it makes each life that much more precious. Especially those we consider our best friends.
It would be interesting, however, to see if theists would be more conflicted with this proposition. Over the years I've lost several friends to car accidents. The people I know who were most religious where comforted at the funerals because they knew that these people were in a better place. I imagine most Christians would still say 'no!', but obviously for different reasons than we would.