To deploy Person Account, please follow these guidelines.

Start by making sure the metadata of the Account and Contact object are identical. The metadata comparison should show no differences.

In the data deployment section, on the object selection only select the Account object; do not include Contact object.

In the related object section, have RecordType selected as related object. Do not include the Contact object.

Without RecordType selected as related object, the Account will end up as a Business Account and not a Person Account.

The Account record with the aligned RecordType will create the corresponding Contact record in the target for you.