It is some years since I gifted some VS points to my sister for her next trip here to upgrade to PE. I was expecting the usual administration fee but, wait for it, the cost of transferring the 33k of points was £247.50 since I had already promised my sister, I had no choice but to continue. Then the kicker 'Handling Fee £15.00' = £262.50
Those 'ancillary' costs are so beautiful. Of course, I know that no one wants to pay and that the airlines have been crushed but I really find that difficult to stomach.