"I don’t have experience with this matter, so I’m not sure if the IRS will react to the change in the type of tax document received—W-2 for 2024 and 1099 next year."

Yes, there is a little man with a green eyeshade who sits at a special desk reviewing each and every 1120-S from small employers for such changes.  However, his job is threatened by a car dealer from South Africa and a Hindu vegetarian (with a biology degree from Harvard).  

Seriously, what IRS computers may be able to compare is the ratio of officer compensation to shareholder distributions on Schedule K-1 not paying FICA tax.  Watching those amounts is the best way to prevent an audit.  But even in an audit, I doubt a revenue agent would propose an adjustment just to change a 1099-NEC to a W-2.  I would worry more about the worker's compensation auditors.