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wil said:the observed state of the distant moon in this example will, and must be the same for both observers
But you have asked for something different: The observed state of the moon now, and thanks to the relativity of simultaneity, "now" for one observer is not the same time as "now" for another observer. They will of course agree about the angle that a particular light signal makes as it strikes the moon's surface and is reflected, but they will find that event happens at different times.
And of course this is after backing out the effects of light travel time. The observer ten light-years distant will correctly conclude that the light left the moon ten years before it reached his eyes, and the observer twenty light-years distant will correctly conclude that the light left the moon twenty years before it reached his eyes... but those will not in general be the same time in their respective frames if they are moving relative to one another.