It's an interesting dilemma. I have been offering codes up on eBay for some time, but it seems I'm no longer alone.
Selling products is risky as you have to buy the products with a credit card on TiVo and when you transfer the units, your card remains on the system and you risk issues if the new owner wants to upgrade to lifetime or buy other products. I know TiVo are trying to fix this problem, but it is something I don't want to go near. You also have the risk of a PayPal charge-back and no way to get your money refunded from TiVo.
Selling codes from the online training is risky as the owner of the unit and the owner of code owner need to reconcile. If they don't there is a risk that any discounted lifetime service can be revoked.
TiVo as a public company have a fiducial responsibility to ensure that their acquisition processes do not leak revenue. Should an internal audit turn up problems down the line, someone could come after you for a refund.
The codes I have are through a retail program similar to the online one, but I don't have the same reconciliation risk.
You are free to try your luck....that's just my two cents.
...the guy with the codes on
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