MASTER database is a system database and that is INSTANCE SPECIFIC.
You can only make a new master with your new installation and you can move your login info and other ssql server level infos from one master to other master db.
Thanks, Leks
This is incorrect. You can backup/restore master from one server. If you are doing a side by side migration, it is easier to backup/restore the system db's than to try and migrate all the information contained in them.
Jonathan Kehayias
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