Any member of the sysadmin fixed server role is mapped to a special user inside each database called dbo. Any object created by any member of the sysadmin fixed server role belongs to dbo automatically.
For example, if user Andrew is a member of the sysadmin fixed server role and creates a table T1, T1 belongs to dbo and is qualified as dbo.T1, not as Andrew.T1.
Conversely, if Andrew is not a member of the sysadmin fixed server role but is a member only of the db_owner fixed database role and creates a table T1, T1 belongs to Andrew and is qualified as Andrew.T1.
The dbo cannot be deleted.
Important Only objects created by members of the sysadmin fixed server role belong to dbo. Objects created by any other user (including members of the db_owner fixed database role) who is not also a member of the syadmin fixed server role:
Delimited Identifiers | sp_changedbowner |