If you follow the ACTopTier twitter, someone is lobbying AC to make the eUpgrades an auction system. Pax bid the # of eUp credits they're willing to use for a particular flight. ACTopTier responded with intrigue...

Personally I'm fine with the # of eUps we get at the start of the year. While you don't get the equivalent of a return long haul SSWU to star the year, unlike years before, you can merge SWUs equivalents into a SSWU equivalent. And for that, I'm willing to trade a few credits at the start of the year for that benefit.