I think most people offer the apps as a monthly service charge but I do know @Robert_Petitto does have quite a bit of business. He might be able to help you.
Can I create a new account on the buyer’s behalf, complete these steps and then hand over the new account logins with the app belonging to the new account?
Typically this is because the app you’re trying to transfer is a pro app. What you’ll have to do is remove the pro plan from the app which gives you a prorated credit. Then transfer the app. Then reapply the pro plan.