I guess I will take a different stand here than most
The tickets were for SS
Give him the tickets but keep yourself busy that day.
Get together with a friend prior to giving away the tickets so that you are not dragged into anything
No reason to sell them (I don’t believe she has forgotten about them) and no reason to go if you do not even like the band
If the tickets were for him then let them be for him. You can’t go cause you are busy but he can still enjoy himself and you and I both know that W will not be taking OM.