I have two SWU's and 2 800 mile upgrades in my account. Can I transfer or gift these to someone?

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I can see for miles and miles...

What do you mean by in your account? If you actually have the certs, and your name is printed on them, then you won't be able to transfer them.

You can, however, allow someone travelling WITH you to use one of the upgrades, as long as you're both on the same flight.