For MFS to be more beneficial is extremely rare. But the person whose SSN is on the 1099-MISC is the one that has to report it. So either they report it, or get the issuer to issue a corrected 1099-MISC.
In order for them to correct it, they must first issue a 1099-MISC to the original recipient changing all values to zero. That 1099-MISC will have the "corrected" box checked. Then a new 1099-MISC is issued to the correct recipient, and on that one the "corrected" box will *not* be checked.
