Johnny I assume you mean the native Twitter app, as opposed to the web app?
If so, yes Twitter could link the two accounts. One way, at least at the moment, is through the ANDROID_ID identifier:
The ANDROID_ID string is a 64-bit random number, unique to each combination of profile and app signing key. The 64-bit limitation means it isn't particularly useful due to the possibility of collisions. It's tied to the lifetime of profiles and does not persist through profile deletion or a factory reset. This is comparable to an app targeting the legacy storage model storing a 64-bit random value in the app-specific external storage directory. In the future, GrapheneOS will likely change this to be tied to the lifetime of app installations rather than profiles. An app could still track the identity of the profile through data you give it access to or via data another app chooses to share with them.
https://grapheneos.org/faq#:~:text=The%20ANDROID_ID%20string,share%20with%20them.