I just went through this for my aftermarket wheels, which were stock size so I was reusing the tires. Most people transfer the TPMS over according to the checking I did. Shop 1 said I needed to buy new TPMS, shop 2 said they'd transfer them as long as they were fairly new, so I went with shop 2 to save the cost, around $200 for new TPMS as I recall. Shop 2 was also a high-end performance tire shop that worked mostly on German exotic cars.
After the job was done, two of the sensors couldn't be detected by the Ford TPMS reset tool and the TPMS light stayed on. After lots of saying they'd never broken one, they finally decided they had broken one (and then two), and they bought and installed two new ones. Then they had to get some info from Ford to allow them to register the new ones to the car. All this was in a second visit that took hours.
In hindsight, it seems not unreasonable for Shop 1 to have required new ones. I checked with some mechanic friends afterwards, and they said it's not unusual to break TPMS sensors when transferring them. I would try to do it without buying new ones, but just wanted to share this. It was a bit of an ordeal, but four months later all's well and I'm enjoying my new wheels.