Electronic Licenses

If you specify download only product for Windows 10 Pro then that license is digitally linked to your Microsoft Account and can't be redeemed to another Microsoft Account. To my knowledge you can't then transfer them to another entity

What you need is redeemable licenses

Redeemable licenses

Redeemable licenses are products such as

• Non-Subscription Copies of Office 2019
• USB copy of Windows 10 Pro (comes with a box and a product key)

You can purchase the above with your Microsoft Account at the Microsoft Store but until you redeem them they are not linked to a specific user

Redeem as a different Microsoft Account

While logged in as the account you purchased the license as make a note of the Product Key. Log out.

Go to setup.office.com

Login with the Microsoft Account of the company or user that you want to own the license

Redeem the license as the company or user that you want to apply the license to