If you are travelling on business, where your company has paid for your business class ticket, and you are downgraded to economy who is entitled to the compensation? You or your company?
And; diverging slightly, but it has happened, at least in my experience as crew and hotels: who gets the airmiles or points? In my case I tried to join the Hotel Loyalty program of our crew hotels. It was deemed that the company financial director had paid for the rooms and therefore was entitled to the points. Nice little earner on the side for his holidays. On the other hand all my mates, who are so lucky to have a company pay for their frequent business class SH & LH tickets, earn the airmiles and lounge privileges etc. Nice little earner for them as they fly for free on holidays. Surely that would be a taxable benefit? If the CFO had an idea to keep all the airmails for themselves; wow, free tickets for life.