If we talk about aid for the store - yes. Bought applications are rigidly related to it. will be new - you need to buy everything again
If about AID from clouds (icloud), then all the same in relation to all the information with essential but. If the "Find iphone" option has been enabled, then without a password from the old ID, you will not be able to reflash the device nor bind it to a new one.
There can be no other conflicts.