Send referee report from rejection to other journal

Question

I recently received a good referee report from a top journal. The paper was rejected though. Does it make sense to send a sort of reply to the referee report when submitting the paper to another journal?

Answer 1

Revise the paper so that another good referee won't see the same issues. Fix those that can be fixed. Ones that don't really matter either ignore or explain why they don't matter, depending on whether a reasonable referee might mistakenly see the same issues.