This is very interesting. To provide some context:
k = sigma(k) - k is the definition of a perfect number, because sigma(k) includes k itself together with the proper divisors of k.
k = sigma(sigma(k) - k) is satisfied by every power of 2 that is 1 more than a Mersenne prime. Example: sigma(32) - 32 = 31, and sigma(31) = 32.
The Mersenne primes are also the odd prime factors of the even perfect numbers, such as 31*16 = 496.
Regarding Michel Marcus's numbers, I observe that sigma(39) - 39 = 17 and sigma(399) - 399 = 241 are prime, but sigma(6643) - 6643 = 1645 is composite.
While all known perfect numbers are even, and all powers of 2 are of course even, all three examples of Marcus's numbers are odd. They also have interesting prime factorizations:
39 = 3*13
399 = 3*7*19
6643 = 7*13*73
3 and 7 are Mersenne primes; the other prime factors of these numbers are not.
These numbers may be as close as it is possible to get to the existence of an odd "perfect" number.