Yes.
If you submit the app to the App Store using your first account, then you can use iTunes Connect App Transfer to transfer it to a new account.
If you work on the app without submitting it to the App Store, you can change account and there will be no problems (you will have to change the App ID & provisioning profiles if you obtained these with the old account).
A downloaded copy of Xcode is not linked to an account, so you can use Xcode with any account, or no account.
The limitations come with the documentation - pre-release documentation will not be available in Xcode if you don't link an account, however Xcode will still work fine without the documentation. Once you add a new account, the documentation will download and be accessible. Documentation downloaded with your current developer account will not need to be re-downloaded if you switch account.
Unless your App has; an un-announced hidden mode (tethering for example), or use any one else's IP - there is little likelihood of you being terminated for good faith App submission.
Common reasons for rejection are now listed here;
https://developer.apple.com/app-store/review/rejections/
If you are being rejected for these reasons, then you can rest assured that you will not be terminated. If these were reason for terminations the forums would be flooded with complaints. As it is, most terminated devs fall foul of complaints from IP holders.
Top 10 reasons for app rejections during the
7‑day period ending August 28, 2014.
14% More information needed
8% Guideline 2.2: Apps that exhibit bugs will be rejected
6% Did not comply with terms in the Developer Program License Agreement
6% Guideline 10.6: Apple and our customers place a high value on simple, refined,
creative, well thought through interfaces. They take more work but are worth it. Apple sets a high bar. If your user interface is complex or less than very good, it may be rejected
5% Guideline 3.3: Apps with names, descriptions, or screenshots not relevant to the App content and functionality will be rejected
5% Guideline 22.2: Apps that contain false, fraudulent or misleading representations or use names or icons similar to other Apps will be rejected
4% Guideline 3.4: App names in iTunes Connect and as displayed on a device should be similar, so as not to cause confusion
4% Guideline 3.2: Apps with placeholder text will be rejected
3% Guideline 3.8: Developers are responsible for assigning appropriate ratings to their Apps. Inappropriate ratings may be changed/deleted by Apple
2% Guideline 2.9: Apps that are "beta", "demo", "trial", or "test" versions will be rejected
Best Answer
All these are independent.
If you had a developer account under some other company you should not use that as it really belongs to the company, and if they have good security they should have revoked it.
You can create as many Apple IDs and developer accounts as you want.
The developer id and the Apple Id can be the same which I think is what most people would want - as long it is personal and not related to any company or organisation.
I have separate Apple IDs and development accounts for historical reasons as the developer account started long before there was an @mac.com domain for apple ids.
I actually have two developer accounts, one for personal use and one for use when at work.
To get a paid developer account just go to here, choose iOS or Mac and enrol
For a free account see here which gives you the choice of using your Apple ID or have a separate one.