As far as I'm concerned, the eUpgrade program has been a negative benefit. Granting upgrade credits naturally creates the expectation that one will actually be able to use them. I don't expect 100% success, but when I go 0 for 6 or 0 for 8, or if I am confirmed and get bumped back to Y because of a system malfunction, it leaves me more dissatisfied than I would have been if they were never offered. Especially when I have to fight to get the credits the system took reinstated.
My solution to be relieved of this aggravation has been less flying this year and in future years. Wonderful marketing on the part of AC.