Once the 'subscription expired' message appears, the new user can enter their Office 365 credentials to activate the install in their name. If the PC has no Internet connection when it is deactivated). However, there might be some lag for the client to detect the deactivation (e.g. In my testing, the client shows a 'subscription expired' pop-up the next time Office is opened. Once that happens, the installed copy of Office will deactivate on the client. You need to deactivate the Office instance in the Office 365 Portal. It's Microsoft's servers which are the canonical source of the subscription/activation info. Even if you reinstalled Office, that does not remove the computer from the original users's account. Subscription-licensed copies of Office are associated with the user's Office 365 account.
