The pair go head-to-head on Sunday in the final match of the season at Stamford Bridge, and - unless Chelsea need a play-off with Arsenal to decide who finishes in third - it will be their final match at their respective clubs.
Moyes will take over from Sir Alex Ferguson as Manchester United manager in the summer, leaving a big void at Goodison Park.
Benitez will leave his role as interim Chelsea manager, with Jose Mourinho expected to replace him at Stamford Bridge.
But former Liverpool boss Benitez does not expect the managerial merry-go-round to extend to him moving back to Merseyside and taking the Everton job.
"I don't think so. I have a lot of respect for Everton and I think that they're doing really well," he said.
"It's not easy. There are not too many options.
"I think David Moyes has done a good job. He has been for years keeping the team at the top, in the top eight, top six, top five.
"We were rivals for a while and we will be rivals on Sunday. After this game I wish him all the best.
"After Ferguson and United everyone will have trouble to do the same as he did. It's impossible.
"The support of Ferguson I think will be key for him."