Only Aer Lingus fly DUB-BOS direct at the mo and this flight does clear US immigration in Dublin. If you friends wish to eat and shop at the airport then they should aim to be at the airport at least 3 hours before the flight.
US immigration generally opens 90 mins before flight time and queues could be an hour, or could be 10 mins, hard to predict, but it is advisable to go to immigration at the time the check in agent tells you.
After immigration there's a tiny coffee shop and some vending machines, no other shops, if they want food and to shop, they need to do that before they join the queues for US immigration.