I would imagine that since the fare component on these tickets is "zero" UA will be quick to suggest that there was no exchange of payment for services. The airlines are required to collect taxes and fees, but those don't represent anything other than a pass-through much akin to sales tax at a retailer. What will be interesting is to see if some of the reported successes to YYZ, YVR, etc. include YQ or other carrier imposed surcharges, at which point UA was indeed compensated and therefore an exchange occurred.

I got a SFO-LAX before the party ended and will be getting the popcorn ready for this one...