"taxpayer always lived in the NJ and worked in NY"

"Does NY will accept the allocation of the 58% when the w-2 shows 130000?" <== nope

NY will tax all of it the same as the prior years, because your taxpayer had and has 100% NY Source income. The change of residence didn't change this part. And right now, even people who stopped going to the NY office are learning NY still wants that taxed as NY Sourced.