Lts say that he is able to form the 2nd Town without building on the tile between the first and 2nd town. Once he has scored the bonus for the 2nd town without any tiles being adjacent to the first town, then he can certainly build on the tile between the 2 towns???? That would not have any effect on the 2 towns right?
Correct. Also discussed in the bullet details on pg. 15. Once you've earned bonuses for forming a town, they are never lost (even in the case of towns merging on the board).