If you spoof the IP address header in the IP packets, isn't the sender going to send all the "yes, I got that packet, send me another" responses to the wrong IP address?
If you want IP anonnymity, use an anonymous proxy, a service like TOR or piggy back some randoms unencrypted wireless connection. Much easier than actually spoofing traffic. Replacing the IP address in the actual database itself would be pretty easy assuming you could cover your tracks well enough - if you use summat like MySQL it's a simple matter of issuing it a command like "update post_ips_tbl set src_ip='123.123.123.123' where src_ip='111.222.11.22'; and you're done.