When switching to a new company, does Deloitte cancels the employee's already approved i-140 or do they leave it as it is and the new company can simply restart the i-140 process?

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If it's been 6 months since the approval, the I140 is yours. The employer cannot cancel it at that point. You can use the priority date on it when your future employer files for a new I140. You can also use the first approved one to extend your H-1B with any employer beyond the 6 years.

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Not till the EAD expires, after expiry just use same I140 to file for extension

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