"instead of W-2 which his S-Corp already issued for 2024."

Essentially, he's trying to outsource her job. Geez. Did anyone ask the wife how she feels about the change in worker (mis)classification, the loss of benefits (changes eligibility or potential coverage available for retirement, health insurance, the loss of worker comp coverage if she qualified), the increase in her tax load, the tracking for filing of a Sched C?

"on a truly independent contractor basis"

Truly?

"(for example, doing work on her own schedule with minimal supervision)."

That's not what "independent" means. That's what "self-starter" means. What does she do? Does she do it for other companies, too, as her own company and being a provider to others in addition to his company?