For a guide to linking and unlinking accounts, see this:
https://www.bungie.net/en/Help/Article/12130
However, note that this is a tool for your game account to be visible on your Bungie.net profile, for forum and other general website/app usage.
There is nothing that can move characters from one Xbox live/PSN account to another. To access the characters on the other account, he would have to log in under the other account.
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I was told, that it's possible. Another guy had same problem and Bungie have transferred his characters. May be there is special form or an email to address directly. My buddy has an iOS companion app and he is still able to se his chars, stats and gear, he can confirm his identity.
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Unfortunately, you likely heard a rumor, that just wasn't true. Bungie does not move characters between accounts.
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Sorry to hear. Thank you anyway for your help!