While transferring a complete server, with all the accounts, one need to at least transfer below mentioned files from one server to another. May be you require more files to transfer, but these are most general and important files.
/usr/local/php4/lib/php.ini (if you are running concurrent PHP)
php.ini files in /usr/local/cpanel/3rdparty/...
If you are also looking to copy over account packages you could copy over the contents of /var/cpanel/packages, for feature lists copy /var/cpanel/features.