Transferring listing to another account

When transferring a listing to another account does the new seller user the same UPC/gtin to label the product they are sending or is there a different barcode that the new seller needs to use to distinguish the two different sellers inventory during the transfer process?

I ask because the new seller sent a test of a handful of units on their new account and they were packaged and labeled exactly like the ones I am currently selling and the inventory on the new sellers account went through processing and now shows as complete with 0 of 5 units received.

I did some more reading up on transferring a listing online where I could find info and I see one of the steps is the new seller relabeling inventory, but I’m not sure what it needs to be relabeled with or if that’s actually needed.