@NCperson
@avjunior
I don't think we need to go super scary here. If audited, the taxpayer owes what they owe according to the laws of the state. Bad advice could excuse them from any penalties, but they will owe what they owe.
Bottom line is, you are looking for a way around the black letter instructions to save money. The problem will come if and when the state compares their files with the IRS, or if the college financial aid office compares the state and federal returns, or FAFSA compares the state and federal returns. In all cases that I know of, claiming your child on federal but not state will create a discrepancy that someone may want to follow up with.
Good luck.