[SalesForce] Same Role with Different Profile

Delete permission in salesforce is always strictly per the role hierarchy. This is the case even if org wide defaults are set to public read/write.

The only exception is users with modify all data or modify all object level permission. They can delete any records.

See this help doc

Where it says

The ability to delete records in Salesforce is controlled by the role hierarchy. Setting a sharing model to ""Public Read/Write"" alone does not give users the right to delete others records. 

Those below you on the role hierarchy may have read/write privileges according to the sharing model rules, however, they may not delete information from those individuals above them in that hierarchy.

Note: If a user is assigned a profile that has "Modify All" on a particular object, then the user will be able to delete any record in that object. System administrator profile has "Modify all Data" giving them the privilege to delete any record in any object

UPDATE sorry thought this was about delete permission, but change owner follows same logic for most objects, though a couple can have org wide defaults that include transfer permissions

See this doc for the details, including

A record owner, or any user above the owner in the role or territory hierarchy, can transfer a single record to another user. With some objects, like cases, leads, and campaigns, a user may be granted access to transfer records through sharing. Depending on the type of object, there may be multiple ways to transfer records to another user:

Role Hierarchy is not your HR org-chart. It is solely for the purpose of enabling record access.

The person a user reports to should be noted in the Manager field on the User object.

If you want to create security where people can only access records owned by people below them in a hierarchy, then use Role Hierarchy. If you want to show a manager, then use the manager field (and probably Title to show each person's job title).

And if you want people to have visibility across the Role Hierarchy, then create custom sharing rules to expose, say, Sales Rep C's records with Patrick even though Tom sits above C in the Role Hierarchy.

I don't know why Sales Rep A reports to three people - that's very uncommon in a company to have more than one manager, and this may require a very custom solution involving groups, but it's best not to go there if you don't have to.

So bottom line: Find the one person each user reports to, and put that in the Manager field. For record sharing, use the Role Hierarchy with sharing rules if necessary.