At what point does your friend not say "f-it" forgo ACA individual mandate, pay the $2085 fine and not put the difference from paying 450x12 premium into a Heal

At what point does your friend not say "f-it" forgo ACA individual mandate, pay the $2085 fine and not put the difference from paying 450x12 premium into a Health Savings Account? Edit: It looks like you need to be enrolled in a plan to be eligible for a HSA