If we are to take AG Moody at her word, it would seem that at least a portion of the state's defense will be that DeSantis, in his official capacity as governor, didn't initiate any retaliatory actions against Disney.
Considering the passages from DeSantis' book Disney cites in their complaint, I can't see that argument holding up too well, unless they can get the judge to accept the premise that even though DeSantis more or less "asked" the legislature to dissolve RCID, he wasn't the one who actually did it; he just signed the bill the legislature presented him.
An uphill battle, but they have to present something as a defense.