Can I transfer ownership of my wife's devices to my Apple ID for AppleCare One while maintaining separate Apple IDs?

I tried researching this and the entire ownership concept is complicated on Silicon Macs (I presume you have a newer Mac). While you can have multiple administrator accounts giving you both equal access, from what I can tell, the primary "owner" of the Mac was the first person who set it up. This gets coded in when the Mac is set up from like-new. Typically if a Mac gets a new owner it is reset completely as in What to do before you sell, give away, trade in, or recycle your Mac - Apple Support or the related Erase your Mac and reset it to factory settings - Apple Support. This would be a bit of a nuisance in your case because you would have to backup your account, reset the Mac with her then setting it up with her account, and then if you want an account on it you would restore your account.

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