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One of the privileges of owning a season ticket is effectively having control over that seat on a match day. If you choose to pass that seat onto someone else, it's quite reasonable and within your sphere of 'control'. I don't think any waiting list really comes into it as that seat isn't available for sale. I see where you're coming from though.
I have a friend who's Dad had a box for the day. There was a mix up and it was double booked. That day his Dad won the HT flyer prize. My mate was there and he was convinced they'd fixed it to make up for the double booking.