It's unfortunate that you didn't ask Amazon to combine two identical accounts so that you could close one. They can transfer most digital content in that instance. Generally, they can't transfer stuff that they no longer have the license to sell. In future, remember to take the advice of most of us here on Mobile Reads and liberate your digital content then keeping a copy on your computer and backup device.
When I talked to a higher up regarding my late sister's account, he recommended switching the account to my name until the extended warranties expire as those are not transferable. Once you close an account, there is access to nothing and he was pretty clear about that.
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