In Carroll's we read
...The Unruh effect teaches us the most important lesson of Quantum Field Theory (QFT) in curved spacetime, the idea that "vacuum" and "particles" are observer-dependent notions rather than fundamental concepts.
I wonder are we talking about the same observer or two different observers using two different frames?
Put it another way, can the same observer who observed nothing using a frame detect a thermal spectrum if switched to another frame that is uniformly accelerating with respect to his previous frame?
Does it apply both ways? I mean if an observer detects particles, does this observant-dependent notion of particle content of a given state, implies that he can switch to another frame in the blink of an eye, and detect nothing?