Hey, thanks for the offer, but that account name is not something I use.
It's a pretty specific, yet important, issue - steemit is just steemit.com, which is run by a U.S. company. I don't wanna affiliate with them by using an account named the same.
It was a great idea to register it, I'd recommend to just let it sit there and do nothing.

Handing over an account to a friend is fine, escrow is only needed if you buy one. The old owner has 30 days in which he can change the password back using the old.