Another thought, if she is court ordered to give him a signed 8332 and fails to do so she will be in violation of this court order. If the other parents said that the child live with him for only 4 months and he could not have claimed the child for had a household or earned income credit or the child Care credit. All of these still are retained by the custodial parent so she was supposed to give him an 8332 so he can claim the dependency exemption and the child tax credit then she should comply as the court ordered requires her to. She should still be able to claim the child for the head of household, earned income credit and child Care credit even if she doesn't get the child tax credit.
