As for friendship, remember that no time is ever wasted ------ makes two people better friends.

that 引导的宾语从句做谓语动词remember 的宾语；
证据意思是：至于友谊,记住时间从来都没被浪费过是wasted ------ makes 中间为什么用that!哦，that makes two people better friends 是that引导的同位语从句，修饰time；
这个时间实际上就是 让两人成为好朋友的时间，说的是一回事。