My wife left me and wants a devorce from me I found out she has been having a affair with this guy I told her about it and she moved out. She said he listens to her and she loves him but admitted that they only kissed once. She said I wasn't there for her emotionally and he was. She want to be friends with me? Should I accept or send her and her friend to hell?

Often people say they still want to be friends is because they want to soften the harshness of facing actually breaking up.
If you don't see yourself wanting to work things out and be more attentive to her needs then
Let her go and tell her you do not see any point in the lingering friends thing.

Well, do you have children together? If so, then I would try to be as civil as possible. I don't know that I would be friends right away. But, civil.

If you don't have anything that will tie you together than once this is over then move on.