I also don't see any rule bending or any issue at all.
- When you book a room, there is no requirement regarding who stays in the room.
* as long as the lead guest meets the check in age requirement
* as long as the number of guests do not exceed room occupancy
* as long as each guest pays the price/fee associated with their being booked in the room.
You do not need to be family, you do not need to be related.
For what it's worth you could even pick a homeless on Sand Lake Road on your way to the hotel, and invite them to spend the night with you, as long as you pay the $25 for them.
The only rule bending or issue would be if you invited someone and ask them to pay more that the $25 associated with their presence in the room. If you did ask for more money, then you'd be basically reselling the EPs and that would be forbidden by law.
- Being booked at 2 hotels at the same time is a non issue. Because if you're booked at 2 hotels, it means that you have paid to stay at both hotels. How is it rule bending to benefit from perks you have paid for.
Wait, I know, kids stay for free at universal so they don't really pay for their second night, do they ?
Well, the very reason why they get to stay for free is that they're staying with a paying adult
there is absolutely no circumventing the system here.
As long as room occupancy is respected, as long as associated fees are paid for, and as long as guests do not make money by reselling the onsite perks to "strangers", it's perfectly fine, either morally or legally.
Now, regarding OP and the EP for their son. It's irrelevant wether his friends get EP or not.
He has the opportunity to get them, because his parents paid for a room where he's got all the rights to stay at (he could indeed stay there, his share of the room price would still be paid at CBBR where he wouldn't stay, so no issue there)
If he doesn't use the EPs, then so be it. If his friends get EPs, then at least he won't be left at the entrance of the ride
it's a win-win situation. It doesn't bend rules, even as far as universal is concerned, because universal will receive 2 payments for one guest's night.