Thanks for the suggestions folks.

The miles can be bought at a cheaper price from delta but that would exclude the possibility of getting the 5000 bonus miles from SPG when 20000 miles are transferred.

LemonThrower - Yup, its been upped to 90K now.

For those who have travelled on Air France Business class across the atlantic - is it very different from the Delta Business Elite? Last year we travelled on Delta B/E and it was great but we have been told that the regular business class does not come close.