While I'm sure there is more info to this post...
I think you are doing a dis-service to your customer by stating on a public forum he builds new Super Cubs. I think stating he repairs them to like-new condition would be more appropriate as only a manufacturer can build new. However, if what you say is true >>>>>
...and, he uses none of the original primary structure from the aircraft for which the "old data tag" is associated to, then that falls under "Aircraft Built from Spare or Surplus Parts" which invalidates the original data plate, AWC, and Reg. He can still do this legally, but he must now create a new data plate with his name as the manufacturer vs Piper (and just like E/AB) and apply for a new AWC. And best he can hope for would be a Restricted AWC.
However, as long as he uses a portion of of the original aircraft primary structure he can stay within the gray area of Part 43 concerning repairs and use replacement parts as a methods of repair. But without that original data plate aircraft primary structure he would lose the Part 43 gray area and the ability to use the same data plate per Part 45. There is various FAA guidance on this to include the FARs, Orders, ACs, and LOIs if you care to look for it.