no, both the accounts must have the same last name, and the account getting the character cannot be a trail accout, so you would have to...
1. create a new account with the trades first and last name
2. upgrade to account to retail
3. do the normal transfer steps
so it ends up not being worth it because, you're paying for retail, a character transfer, and the cost of the character from the buyer. its only good if your new to WoW, your planning on making a new account retail already, and the character is a decent price
If 2 accounts have different last names, and they aren't battle.net, you can always merge them to the same battle.net account, and ta-dah, transfer away!
But, if you create 2 battle.net account with same last names, you have to wait a month before you can transfer.