Old IPAD
My IPAD is registered with an old apple ID no longer in use - How do I clear it and start fresh?
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if you need to change the primary email address that identifies your AppleID account, you can easily update the account to use a different email address:
Change your Apple ID - Apple Support
What to do after you change your Apple ID or password - Apple Support
You should generally only have a single AppleID account, that is updated throughout its life as email addresses and trusted telephone numbers require change.
Using an entirely different AppleID account is not recommended - as all purchased Apps and service subscriptions are forever tied to the account from which they were purchased; using a different AppleID account will lose access to these items.