The California S-Corp has filed for dissolution and has (or will do) a final tax return. It somehow "sells" it's k-1interest to the new Texas S-Corp?  

Is all the work don't virtually? Does your person EVER physically going to CA to earn the W-2 income.  

My gut tells me California is going to look for a CA return from the Texas S-Corp for the LLC income reported as CA income. 

The Partnership may have to do withholding. https://www.ftb.ca.gov/forms/misc/1017.html#:~:text=A%20withholding%20agent%20is%20required,an%20app....

I think this is above my paygrade and experience. CA is vicious in terms of seeking out anything that hints of avoiding CA taxes.