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One of my friends is claiming that for JoTWW works on walkers when I looked it up they arent listed on the stuff it affects but he says they are equivalently MC and are affected but get the +1 bonus, I say since walkers arent listed an neither are vehicles that it doesn't work on them.. Who is correct?

You are correct. Only listed units types are affected.

Walkers are vehicles that move like infantry, they are not infantry.

If your opponent wants them to be 'effectively' MC's, is he willing to let you ignore armor saves and roll 2d6 armor penetration and to give you MTC...I bet he won't!

Edit: On a related note, it appears from your posts your SW opponent is taking a REALLY liberal interpretation of JotWW (meaning he thinks he can Jaws anything and doesn't read the rules)

Thats kind of what I assumed but arguing withought someone whos not involved on one side or the other doesnt really help.