I get the worried feeling that with so many people going "Dude I know this is totally oxopotion look the style is similar and so is their icon and everything else", if it IS oxopotion, it might freak them out enough to quit again for fear of people irl discovering he still does NSFW content. (There'd have to be a reason why he wouldn't just go back to using his old name, right? Going "omg it's him it's him it's totally him" despite the identity change would make the whole thing rather pointless.)
If it isn't oxopotion, it may give the creator a really bad case of "Your stuff looks way too similar to this other person's content", which might upset them. Learning that your style isn't all that unique and that people have done it before to the point you're constantly mistaken for somebody else by every other person that notices your work might tear apart some people's self-esteem, especially if they're new to this whole thing.
And I'd hate for everyone to turn out to be entirely wrong and an up-and-coming NSFW content creator quits because people have:
A. Mistaken them for someone else
B. Forced that person's standards of quality onto a new artist (e.g: seeing this person's work and going "Wow, oxopotion did this SO much better before, what the hell happened to his talent???")
TL;DR: even if you believe 100% for a fact that LiquidOwl is actually Oxopotion under a new name, maybe it'd be better safe than sorry if we at least pretended it's someone new, for now? That way, if it does turn out to actually be a brand new artist that just looks like Oxopotion's stuff (Which has happened, plenty of people have artstyles inspired by older artists), nobody winds up with egg on their face or ends up disappointed to discover that Oxopotion still hasn't come back.