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I think tyroreader is concerned that the books that were on the device will disappear if he/she registers it to a different account, and just wants to have a backup just in case (let's assume for sake of simplicity, without stripping DRM). That's certainly not a problem, and you don't need calibre for that: just copy the /documents folder.
But the books that are on the Kindle should remain readable, even after it is registered to a different account. I don't have the Kindle model in question, but I believe that is how all of them work (and have exercised this scenario myself, once).
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