It is foolish to assume that the FBI would stop at this special version of iOS, especially given how they have been arguing and fighting to break encryption for over two decades.
edit, on icebraining's interpretation:
That's exactly right - once the difficult part about targeting an individual phone is finished, it's easy to take the iOS signing key and target any device you want.
Clearly it is not, otherwise they would have done this. They did not.
This is what I understood, at least, from the parent's post.
The question is can you change one devices ID to exactly match another. This might require hacking the BPP or finding a SHA1 hash collision, both of which are absolutely possible but not necessarily trivial.
Possible? Maybe, but if it was that simple the FBI could simply change the signing key. It's not, and they can't.