sometimes it works / sometimes it doesn't
flying with my husband SFO-HKG a few weeks ago, both SWUs were supposed to come out of my account (his sponsored on-line). Each was taken from our respective accounts. Several weeks later, I sponsored his SFO-HKG and it was correctly processed. (What's odd is that I actually cancelled the upgrade on his itin using his M+#, but the cancellation never took.)
sort of off-topic, but CR1s are processed correctly about 50% of the time, even though the blueys have been signed for friends. Inevitably, 500-milers are deducted. 1Kvoice does forward the request to M+, and it is soon rectified, but it means one more thing to check monthly (besides the mileage totals).
I just wish we could sponsor without having an active itin on united.com (altho I think I found a way around that by using our corporate travel website to "hold" a fictitious itin and then cancelling it later.)