Do not infer that a pending case can be reassigned from the published transfer description alone. Confirm with the official process whether that mechanism applies at the current stage and what must happen to the earlier case. The executive order contemplates prior-holder abandonment for its transfer process, but an employee whose residence was never granted has a different factual position.
Framing the request as a question for the agency, not a board decision
A hypothetical Nevada software company can decide who it wants to sponsor; it cannot decide the immigration consequence. The practical move is to establish, from the official instructions, whether the mechanism is available where the earlier case has not been decided, and what evidence the second employee must supply. Corporate evidence about the role and the employer may itself be relevant to eligibility, so build it rather than assume the transfer is purely financial.
The official U.S. government program page describes an application with a nonrefundable processing fee, government vetting, and then a gift to the U.S. government; approved applicants are described as obtaining permanent residence through an existing employment-based classification, subject to admissibility and visa availability.