A theater ticket is not like booking with an airline. The venue doesn't assign a validated name to each seat. In this case it was likely one name for the entire batch of tickets in their group.
They're sold as non-refundable.* (Non-refundable by the buyer's request.. yes you can kind of take it to the resell market.. but now that's being invaded by the people who sold the ticket)
I’m aware of that, hence why I said it was a harder problem to solve.