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SP[Savings plan] can be purchased on a linked account, and this account will get priority to use it first and later to other accounts in the organization. By default, SP sharing option in Organization is enabled. This can be disabled in the billing console of the Payer Account. If you purchase the SPs centrally in your AWS Organization, then it’s recommended to purchase the SPs on an account with no resources to maximize the savings (since the SP will automatically apply on the highest discount across the entire organization). When you are moving a linked account or a Payer account to another organization. The SP will follow with your account. In the event that you wish to move a SP purchased on a linked account to a new OU payer account, you will need to submit a support case. RI also tied to the account and when you move the account RI will follow with your account.
AWS Organization OU (Organizational Unit) settings have no Financial impact. RI and Savings Plans when purchased belong to the account on which it has been purchased. So if you move a given account from one OU or even from one Organization to another, its RI and SP will move as well along with the account.
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