How to completely migrate a DevOps Organization to a different Tenant and Subscription

Hi there,
Can someone please confirm the steps needed to completely migrate a DevOps Organization to a different Tenant and Subscription?
We have a customer that is likely to need to take full ownership of one of our DevOps organizations, as part of a handover.
The DevOps organization is currently located within our tenant, and contains:
- Projects
- Boards, including:
- Work Items (many with valuable comments/discussions that must be preserved),
- Sprints
- Work Items (many with valuable comments/discussions that must be preserved),
- Queries
- Repos
I’m aware of the Switch to another Azure Active Directory article, which seems to cover most of the points.
However, it doesn’t seem to cover the Subscription side?
For example, after switching the AD for an existing DevOps Org, what Subscription will it end up using within the target tenant?
(If it helps, the Org is source tenant currently has no Billing setup – so is currently within free tier limits)
I’m also seeing mentions of also migrating the related Subscription as part of the process.
However, that isn’t really an option for us - as there are other DevOps Orgs (+other services) being used which we need to retain – it’s just the DevOps Org and it’s contents within what needs to be migrated to another company’s tenant.
Also, what known limitations/issues are with migrating a DevOps organization to another tenant that we need to consider?
Thanks in advance for any guidance provided.