If you're trying to transfer the share link for the Excel sheet to a different account, you should be able to do so by following these steps:
Open the Excel sheet in OneDrive using the account that currently has the share link.
Click on the "Share" button in the top-right corner of the screen.
In the "Share" pane that appears on the right-hand side, click on the "Copy link" button.
Paste the link somewhere safe, like a text document or an email to yourself.
Log out of the current account and log in to the account where you want to transfer the share link.
Open OneDrive and navigate to the folder where the Excel sheet is stored.
Click on the "Share" button in the top-right corner of the screen.
In the "Share" pane that appears on the right-hand side, click on the "Create link" button.
In the "Link settings" pane that appears, click on the "Anyone with the link can edit" dropdown and choose the appropriate sharing permissions.
Click on the "Copy" button to copy the new share link.
Send the new share link to anyone who needs access to the Excel sheet.
Keep in mind that transferring the share link in this way will not transfer any of the version history associated with the Excel sheet.