System security officers have authorization to transfer ownership of all objects for which ownership transfer is supported.
Database owners have authorization to transfer ownership of objects, other than encryption keys, with these restrictions:
The database object owner cannot transfer the ownership of objects concretely owned by the database owner.
An object is identified as concretely owned by a database owner if it carries the database owner user ID as sysobjects.uid, and null or the database owner’s user name as sysobjects.loginame.
A user aliased to the database owner cannot transfer the ownership of objects created by the database owner or concretely owned by the user.
Database owner-created objects have a null value in sysobjects.loginame. Objects concretely owned by a user carries the user’s username in sysobjects.loginame.
Use sp_helpuser to search for and list objects and corresponding owners.
