Are subscriptions tied to people, or to particular product key/activation/seat? My friend wants to help me to buy a standalone license of Max on his credit card, but it wouldn't do to have the license and subscription under his name. I know that once it's bought, he can use OLT to make the seat unused, and allow me to use it, but how would that play out with a subscription?
Please ask diretly the Customer Services
http://usa.autodesk.com/adsk/servlet/item?id=12338355&siteID=123112
You can also read more about e-store help here.
Simple answer would be, it is linked to both. people and serial number.