Can future employment be substantially different from current job title & duties for PERM filing?

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Hello! I'm currently working for Employer A as a Data Scientist and PERM (filed in 2020) recently got denied due to the issues with the recruitment results evaluation. I don't have an approved I-140 and have 20 months left on my H-1B 6y limit. My current employer is not willing to file another PERM until early next year.

I'm in discussions with a legit potential employer B who is willing to file PERM for me as future employment. I'm planning to join them once my PERM is approved or once I secure a well-paying contract opportunity. However, their attorney is advising me to go with an existing prevailing wage and job ads that they ran for 'Programmer Analyst' role which is substantially different from my current job duties (maybe ~10% match). By doing this, we can save around 1y year and directly file PERM. However, I'm not sure if this is okay and if there are chances for approval. I appreciate you taking time to read this. Please provide me some guidance. Thank you.

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