Can we just do the fresh install and have it be all under his account?
It's a pity the license is tied to your Microsoft Account, but it's worth reading these postings and calling Microsoft to discuss options. Cheaper than buying a new (legit) license costing circa $100/$200 (Home/Pro).
Caveat: I have no idea if this method works with a license linked to a Microsoft Account.
https://www.windowscentral.com/how-transfer-windows-10-license-new-computer-or-hard-drive
https://www.howtogeek.com/245445/how-to-use-slmgr-to-change-remove-or-extend-your-windows-license/
https://learn.microsoft.com/en-us/windows-server/get-started/activation-slmgr-vbs-options
"You can remove the product key from your current Windows system with Slmgr. After you run the below commands and restart your computer, the Windows system won't have a product key and will be in an unactivated, unlicensed state. If you installed Windows from a retail license and would like to use that license on another computer, this allows you to remove the license."
slmgr.vbs /upk
slmgr.vbs /cpky
On your son's new computer:
"You can use slmgr.vbs to enter a new product key. If the Windows system already has a product key, using the below command will silently replace the old product key with the one you provide.
Run the following command to replace the product key, replacing #####-#####-#####-#####-##### with the product key. The command will check the product key you enter to ensure it's valid before using it. Microsoft advises you restart the computer after running this command."
slmgr.vbs /ipk #####-#####-#####-#####-#####
"To force Windows to attempt an online activation, run the following command. If you're using a retail edition of Windows, this will force Windows to attempt online activation with Microsoft's servers."
slmgr.vbs /ato
As I mentioned earlier, it's probably best to check first with Microsoft to see what's permissible, before proceeding.
Remember, the old system will be de-activated and you'll need another "official" license (not a cheap pirated copy) to remain compliant with Microsoft's Terms and Conditions. Alternatively, you could install a copy of Linux on the old PC.
As luck would have it, all my OEM and Retail Windows 10 Licenses were installed using
Local Accounts only and (hopefully) none of my PCs or laptops are associated with a Microsoft Account. Perhaps I'll be able to transfer the Retail Licenses when/if I upgrade the relevant systems to 11.
What do we need to do before/after PC is built so he can use his existing SSD and the OS without it messing up?
I've been very naughty in the past and moved Windows 10 boot drives between machines on many occasions. It's bad practice, but quite often the OS detects new the hardware and works fine. I've even moved boot drives between AMD and Intel systems and survived. I had my comeuppance on one occasion when the transferred drive ran slowly on the new PC. A clean install fixed it.
I don't transfer OS drives on any important systems, but when I'm testing old motherboards, the "quick and dirty" approach often suffices. At other times I've used a Windows-to-Go bootable USB memory stick to test old motherboards. When you boot Windows from USB, you can see it loading drivers for new hardware detected, just like the "dirty" SSD swap approach.
https://www.easyuefi.com/wintousb/
If you are tempted to do move the SSD between machines without a fresh install, clone the drive first and
boot from the clone, not the original 1TB SSD. Keep the original 1TB intact, in case things go pear shaped.
https://www.macrium.com/reflectfree
Windows can be quite resilient after changing hardware. Many people upgrade CPU, RAM and GPU with no problems. Add a 10GbE NIC or a sound card and Windows survives. But a new motherboard chipset might prove a stumbling block (see below).
Quite often, changing the mobo is a step too far when it comes to activation. The Microsoft servers detect a move to a new computer and de-activate Windows. If you contact Microsoft and explain you won't be using the old mobo with the same key, they should allow you to transfer a Retail license.