Will the IRS kick out mismatch for 1099-NEC issued to a single member LLC (electing S Corp) using LLC EIN and owner's name/address if LLC is not named on 2nd name line?

Why would it be necessary to play Trick The Computer here, if the 1099 has the EIN for the entity that should be reporting the income?  IRS doesn't match names, it matches EIN's to returns.  And it knows that EIN belongs to an S Corp.  If anything, IRS will send a letter to the payor, telling them that the EIN and name don't match.  So yes, notify the payor of the problem, to correct it for next year.  

Thanks.

Client sent me copy of the W-9. Box 1 has owner's name, Box 2 has LLC name, Box 3 has the Individual/Sole Proprietor/single member LLC box checked and TIN is the LLC EIN. Form is dated 2/17/2020. For 2020, she had all Sch C income, so W-9 okay. For 2021, a new tax preparer (not me) has advised her to elect S Corp status for her 2021 income. (I question if that is possible given he recommended it in October 2021 for 2021 income, but that's probably another post.)

Anyway, regarding name/EIN mismatch potential, am I understanding correctly that she does not need this payor to reissue the 2021 1099-NEC with the LLC name included on 2nd line in the name section as long as the EIN is correct? 

But, if she does consulting work for that payor again, (this year or in future), she should submit a new W-9 with all same info listed above EXCEPT the S Corp box should be checked (not the individual/SP/single member LLC box)? 

Also, full disclosure - I'm a CFP(r) practitioner/ EA who does very simple individual tax returns (and I have never done hers). Husband has been "self-preparing." I advised her to find a CPA/EA who could prepare her return now that her situation has gotten more complicated (e.g., LLC, vacation rental home, oil/gas income), but the new CPA has not been responsive to client's (or my) questions unfortunately, so I appreciate all feedback. 

Thanks in advance,

S