tl;dr: As far as the following is concerned:
...but my friend claims that both the floor and the tree are at rest in our frame of reference, so there would be no difference when measuring times.
the clock at the top of the tree will run about 1E-15 faster than the bottom of the tree, and this is due to a combination of both time dilation and gravitational shift.
- The Earth is rotating so it is not an inertial frame, and since one point is farther from the center of rotation than the other, they are at a fixed distance apart *but moving at different speeds.
- Even if the Earth weren't rotating, one position is in a deeper gravitational well than the other.
From here (or here if you are ambitious, also used here) the lowest order terms to the relativistic frequency shift of a clock in orbit around a gravitational body are:
$$ \frac{\Delta f}{f} \approx -\frac{\Phi}{c^2} - \frac{v^2}{2c^2} = -\frac{GM}{r c^2} - \frac{v^2}{2c^2},$$
where the first term is the gravitational shift and the second is time dilation.
Earth's standard gravitational parameter $GM$ is about 3.986E+14 m^3/s^2 A typical value for Earth's radius at the equator is 6,378,137 meters and it moves at about 465.1 m/s.
Let's say it's a 10 meter tall tree.
gravitational shift time dilation sum
On the Earth's surface -6.9535914E-10 -1.203451E-12 -6.9656259E-10
In a 10 meter Tree -6.9535805E-10, -1.203454E-12 -6.9656150E-10
Difference 1.1E-15
So the clock at the top of the tree will go about 1E-15 faster than the bottom of the tree.
You'd be able to measure that with some atomic clocks, but it will take some effort!