Surprisingly, the Texas judge is an Obama appointee with an illustrious academic career (undergraduate degree from Pittsburgh, law degree from Baylor). He’s the same judge who was reversed in the 2017 case that Ezekiel Elliott brought against the NFL.

Since no one is enforcing the law right now anyway, this is just something to keep in mind if your clients decide not to comply and the government eventually wins.  Violations in 2025 may not be enforced until 2026, when the penalties may have increased.  I couldn't find whether the Secretary of the Treasury is also included as a defendant, but my guess is that she is, since the Attorney General would only be enforcing the criminal penalties.  Will BOI be repealed in the first 100 days, now that the Isolationists are in charge?  Stay tuned.