I understand DL says non-transferable eCredits are only for the passenger named on the eCredit in your screenshot above.

However, on another page on their site with additional info it states:

1. Redemption/Transferability: This eCredit is non-transferable unless assigned to someone traveling with the original eCredit owner on the same reservation at the time the eCredit is being redeemed. Delta assumes no responsibility for unauthorized use of the eCredit by any person who presents it for redemption.

So it’s non transferable *unless* the person assigned the eCredit is traveling with a companion on the same reservation?