He is going to create a Corporation for each store so it will be below 50 employees each so he's not forced to buy Obamacare.
This will not work if the companies are owned by the same entity and are conducting the same type of business, such as a restaurant or retail chain. The breakout companies will be counted as one entity for the purposes of employee count for AHCA. They've closed that loophole before it even came out the gate.
However, if there are different divisions of a company doing unrelated activities you may have an argument for the breakouts standing on their own.