They don't care about the names for the breakfast. Just make sure your room is reserved for 2 people, since 1 or 2 people cost the same.

However, you DO want the names on the reservation for the rooms to match the people staying in their rooms. If Denise loses her room keycard, or if Denise has an issue with the hotel, the front desk won't want to speak to Denise...they'll want to speak to Freda.