I was wondering if I want to do this the easy way for the new owner. What if I simply deleted the value "google_ad_client=xxxxx" in Quick Adsense plugin? The new owner could simply insert his own ID without creating the Ads again.
My question is:
A. Is this according to Google TOS? I know I shouldn't change code of the Ads.
B. Can google still track the ownership to me? Are there any other identificators of the account in the code? I see line "google_ad_slot" in the Ad Cell as well.