The Offboardee can see the Create Knowledge Transfer Plan in the Your Offboarding Tasks Tile which is only visible for Managers.
SAP SUCCESSFACTORS ONBOARDING/OFFBOARDING
Reproducing the Issue
Proxy to offboardee
You could see the Create Knowledge Transfer Plan is available for the candidate
ONB2OffboardingActivitiesConfig and ONB2Config admin permissions has been given to the offboardee.
You can remove the above permission and re-test.
For more information : Please refer the RBP for Offboarding as mentioned below,
Offboarding, KT, Task, Knowledge Transfer, Tile , KBA , LOD-SF-OBX-OFT , OFB Tasks , How To