1. SAP Help Portal: SAP Build Work Zone
Advanced Edition - Administration Guide.
Section: Lifecycle Management > Transporting Your Content
Content: The documentation explicitly states
"You can transport your content items from a source to a target subaccount. To do so
you export the content items from the source subaccount as a package
and then you import this package to the target subaccount." This confirms the function of bundling artifacts into a deployable package for transport. It lists exportable items like apps
catalogs
groups
and roles
which fall under "development and content artifacts."
2. SAP Help Portal: SAP Build Work Zone
Advanced Edition - Administration Guide.
Section: Lifecycle Management > Export a Package
Content: This section details the process of creating a package (.mtar file) from selected content items. This reinforces that the package is a "single deployable unit" containing various artifacts
not just an archive for storage or limited to web content.