And the T&C's say no UA MP credit:

"Certificates, as well as the tickets issued against them, are not transferable, not extendable, have no cash value, no refund value, cannot be exchanged or returned, are nonrefundable, and are not replaceable in the event of loss. Certificates may not be combined with any other discount offer (including Mileage PlusŪ AwardChequesSM or Certificates), are not valid for Mileage Plus credits, and may not be used in connection with any discount fare available to persons in the travel industry. Domestic and international award travel may be subject to special fees, which are the responsibility of the passenger, not the airline. If the ticket is issued without these fees, they will be collected at the airport. When making your reservations, please inquire as to applicable fees. All federal, state and local taxes are the responsibility of the recipient."