Well the transferring of a ticket from one vehicle to another is not (to my mind) particularly amoral. After all the space has been paid for. By forbidding transfers the council effectively get paid twice for the space when someone leaves early. Maybe this over-lap is built into their business model, but I doubt it. It's free money for them.
True, where I live it's considered polite to put your ticket back on the machine if it has more than an hour or so on it, so the next person can use it.
I agree that transferring the passes is not particularly amoral nor should it be illegal, but selling a pass to falsely contest a parking ticket is. That is what the author (mis)labeled entrepreneurial.