Flash is right. Here is the word from the horse's mouth.
http://www.history.navy.mil/faqs/faq6-1.htm
It's dated but still correct. The VFA community provides the easiest examples. First, there have been three "Jolly Rogers" squadrons. VF-61, VF-84, and the current VFA-103. Same traditions, same bones they carry around and try to get stolen. Three distinct squadrons with no official lineage shared. BzB's VA-146 may have changed patches and designations, etc. But they've never been disestablished, and are still around, struggling mightly to fix their broke-ass early lot Hornets. Seriously, they were like pointy-nose Prowlers on cruise.

But I digress.
There has only been one "Tophatters" squadron. That's why they lay claim to being around since 1917. They've flown a shit ton of aircraft. They've had a shit ton of designation changes. But
they were never disestablished. That's the key. VF-101 to VFA-101 would have no effect if the squadron had stayed established when it happened. But it didn't. All the VF fleet squadrons went to VFA with no change in history. You can get redesignated all the time. What makes the current Grim Reapers different is the "break in service," if you will. In the Navy, that creates two distinct squadrons with two distinct lineages, no matter what name or traditions they assume. VA-106 != VFA-106, officially.
This was my personal windmill to tilt at in VAQ-142. There was an earlier VAQ-142 "Grim Watchdogs" in the 1980s and 90s. I chopped every award and eval which crossed my desk from "first carrier workup cycle in 21 years" to the historically correct "first carrier workup cycle." Mostly I got overruled and ignored, but I slipped a few past the goalie. So, naturally, what was the phrasing on my EOT? Yeah. Bastards . . .
