The delegating 100% makes this more than a "Catch me if you Can". It's a whole new witness.
That’s correct. However, the witness could (if they wanted to) delegate to one of their own alt accounts and merely buy time while the courts investigate who owner of the new account is. Legally, that would probably be a risky move, though, as that could be construed as obstruction rather than contempt. As long as it’s done before any official decree is made, though, it would be roughly equivalent of closing a bank account and opening a new one somewhere else. The burden would be on the courts to determine / prove ownership.