I bought my wife the Spark w/ Fly More combo since she wanted one after seeing the demo videos. After having it a few days she flew it about 5 or 6 times using the RC with no issues but last Friday it lost connection and the Spark went bye bye (iPhone 7+ camera view just went black when it dropped signal). We looked all over the area and can't locate it. Yes the home point was set correctly, was flying at 181 feet altitude and about 120 feet away). We went to the last location shown on GPS in the app but it was just the last location when it lost signal and wasn't there. She was taking pictures of an 85 year old church building when this occurred and the church allowed me to get on the rooftop to search but it wasn't there.

Anyhow, my question is this -- when we buy a replacement Spark is there a way to transfer the one week old DJI Care Refresh to the new one since we obviously won't be using it on the one that went missing? Thanks.

Thats a question you'll probably want to ask DJI online support chat.

Make sure you open a case. They must replace your spark if it was a software issue.
(https://forum.dji.com/thread-103111-1-1.html)

Pimp,  we are sorry to hear the mishap, if you believe the drone was out of control, please contact our support to raise a ticket, we have professional data analysis team who will analyze the flyaway reason, if it's malfunction, the lost part will be compensated according to our After-Sales policy.
In addition, please sync your flight record, here is the tutorial for your reference:

Thanks. I'm not going to hold my breath that DJI is going to replace it, as I think that is an uphill battle. So my questions still stands. Can I transfer the DJI Care Refresh that I just bought for the week-old missing drone to the new replacement?