OP - tell your friend to do this eventually:

1. Remove the GPUs, so that they can be re-used/traded.
2. Do not cancel the flight now - and hope for an itinerary change.
3. If a change comes, ask for UA credit, not a refund (as a refund means
more in a bank account). If the credit will be split amongst passengers,
get a refund, but then buy an equal amount in UA "credit".

That way the cost of the flights is not factored in to the divorce $$ - unless it is an exceedingly crafty/detailed divorice lawyer.