By looking at the photos, it appears not only does the person have blisters but also has "wrinkly feet" caused by exposure to moisture due to wet socks.
I have used a layer duct tape on the balls of my feet and the Achille's tendon area many times with no problems except for the residue the tape leaves after removing. Quick fix...WD-40!
Proper fitting boots are the key and keeping your feet dry (extra pair of socks) will assist.
I have used liners, but have quit using them. Merino wool is the preferred sock of my choice.
One other important option is the way you lace your boots!
