Thanks for your replies!
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Annotations are stored in a sidecar folder on the Kindle Drive, located at {book-name}_{ASIN}.sdr (versus the same name but ending with .azw(3) for the book itself).
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What would happen if I copy the .sdr file to a Kindle device that is associated with a different account?
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You can copy them from that location and paste them anywhere you want.
To paste them to the same book in a different account, just copy from that site, go to the same location using Kindle 4 PC and paste them in.
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How do I do this with all the highlights of one book? Or do you mean that I have to re-do every highlight manually?