Make A back door to WordPress?

This kind of thing could get you sued. This is not smart business at all.

You'll be waiting for an international rogatory for NOT being paid for YOUR work then, lol.. And while we wanna try to speak "legalese", not paying the amount due for a job can't get you sued? ;)

Protect your ass against shady customers, don't worry. Anybody doing something shady will think 3 times before mounting a case if they know they're guilty.
 
I personally have dummy website where i post my done theme and send link to client, if he likes it, he/she pays last 50% and i will setup the theme.
 
At this stage I would go with Kirkonpolttaja (moi!).

Finish the job on your own dummy, collect the money, 95-99% then move it to their host.

There are a few plugins in the downloads section, making copying the WP site (if it is WP) very comfy. First make a copy of your existing work from their server, copy it to your own and finish it there.
 
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