I think Ben is confused. You cannot gift MQM miles between accounts.

What you can do with a reserve card is when you meet your 30K or 60K spending thresholds, you have the choice of either putting your 15k MQM miles you earn at each threshold in either the account of the card holder or into any other Delta Sky Miles account.

If you are the card holder, it is your card. Not your wife's and your card. A duplicate card for somebody else just counts as spending on your account.

If you've reached 30k in spending you have 15k MQM miles coming. If you've spent 60K you have another 15k MQM coming to you.

You go to this page to do the transaction:

https://delta.com/deltareservemqm/mbrLanding.action

If you haven't spent 30k, you wont get anything. And again, you cannot transfer MQM miles between your account and your wife's account under any circumstances.