User blog comment:Beboper/Recognizing the Stars of our Wiki!/@comment-203.144.65.113-20130218084937/@comment-5409486-20130301082142

That is true, with a slight addition. The old device cannot even make a new account on said device. Iphone1 with account 1, transfer account 1 to iPhone 2, iPhone 1 cannot make a new account or transfer account 1 back to iPhone 1. If you get iPhone 3 and make a new account you can transfer account 2 from iPhone 3 to iPhone 1 but iPhone 3 is now like iPhone 1 used to be. Best way to get an account on iPhone 1 again is to go to apple and make a new account an transfer to iPhone 1. Hope that makes sense. So any account transferred from 1 device cannot be transferred back to that device once it's off