I agree with this post -- we have 8 left over. They are NOT transferable - sorry, I tried to get someone to transfer some to me to fill-out a vacation; wouldn't work for that reason.
Have you already tried rebooking your existing reservations to use the Developer Points instead of your normal points? We were able to swap out the underlying points on a reservation when we received DPs in 2007. There were restrictions -- but our reservation qualified (booked inside the 7 month window, etc.). We were then able to bank the normal points redeemed from the reservation.
We bought at AKV and are only able to book at SSR or Disneyland or II. We have booked 6 nights in Feb at SSR and 1 night at SSR and 4 days Kidani Village for June so I don't know how I would do that.