Hi sqlniks,
No. You needn’t to transfer them.
Renaming and disabling the sa account won't stop internal processes from being able to use the sa account. Therefore, if you have databases whose owners are sa, there isn't a problem. This is a good thing, because some databases, like master and tempdb, require the sa account as the owner. Also, having SQL Server Agent jobs owned by sa won't fail, either. The impersonation still works.
Please refer to Best Practices to Secure the SQL Server sa Account.
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Best regards,
Cathy