I will throw out the Intercontinental Grand Stanford Hong Kong as one example of a hotel that strictly does not allow this type of thing. Not only will you not get any points if you, the account holder does not show up, but they may even force whomever is staying in the room to pay a higher rate if you booked under a corporate rate. And this isn't the only hotel that does this. Again, some have no issue with this trick, but some do.