Clean install of Lion, new Apple ID
The simple way is to use wipe the drive then use Internet Recovery to reinstall the OS. Internet Recovery will always download a copy of the original version of OS X that the Mac came with regardless of Apple ID, etc. Once the OS is installed, upgrade it to Mavericks for free using your Apple ID.


Boot into Internet Recovery using ⌘⌥R.
Erase and Install OS X.
Once the installation is complete, go to the App Store and download and install Mavericks.