The bookkeeping steps and conserve electric charge and describe the Electron inventories of separated species. They do not establish a chronological mechanism in which a labeled Electron jumps between two pre-existing chemical atoms and becomes a classical object owned exclusively by one of them. In a bound material, quantum mechanics determines the electron density and the total energy.
Ionic bonding and a covalent bond are useful limiting descriptions with a continuum between them. Electronegativity helps anticipate unequal sharing of electron density, but a numerical cutoff does not measure a universal fraction of ionic bonding. A partial atomic charge depends on how the electron density is partitioned; integer formal charges are a bookkeeping convention. Using in a point-charge model therefore does not claim that every partition of the actual electron density assigns exactly those values.[ref]
The Feynman Lectures on Physics, Volume II by Richard Feynman and others. §30–2, “Chemical bonds in crystals”: gradations between covalent and ionic bonding
[ref]Chemistry 2e. §7.2, “Electronegativity and Bond Type”: general guide and exceptions
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