Whichever side you land on is fair, in my opinion.
The most likely scenario is that you create accounts for them... they try Steem out for a while and then fade away... mainly because they weren't as excited about it as you are.
In that case, you've created accounts for them, and lost that money... but it also means they'll have access to the blockchain forever, so if they decide to come back they can.
Another scenario is that they'll stay and basically pay you back in upvotes, etc.
The thing is... you need to look at it from their side. If they pay you for their accounts and your SP... how much effort will it take them to make that money back? Will it take too long and will that put too much pressure on making money on Steem, which we all know is hard at the very beginning...
If they stay for a long time, and do really well on the platform, then they'll always remember you and will upvote you and support you because you introduced them to something great... so it might be wise to look at it more as a gamble/investment that pays off in the future.
There's no right or wrong answer here... and the outcome might be totally different between you two friends... you can only do what you think is right... but do make sure you think about it from their perspective... the learning curve for Steem is hard, but it is a pretty amazing place. You might totally change their lives... or they might think you scammed them... who knows?
In my personal opinion, it's not wrong at all!
Especially if you are paying for the account! I would want to at least recoup what I paid to get them started, and I would be upfront about this from the start. If they have an issue with it, then at this point, it becomes a matter of whether or not you would still want to help someone that would be so tight given the opportunity you are creating for them.
I've helped some new users out with delegations, and there aren't many users that have fully taken advantage of my sacrifice. In my opinion. There is a certain level of expectation that comes with such help, and you must be realistic about your own expectation with your delegation, and make sure they fully understand the implications of your expectations.
In most scenario's where I delegate, there are certainly terms and conditions that come with the delegations , in most cases. I will tell them that I expect to see them active at least 3 days a week, which I believe to be very fair and reasonable, and if they cannot maintain this level of activity, they can expect to see the delegation disappear within a week or two. It might sound strict, but I am upfront about it, and my reason is simple. I will usually delegate 100 SP to a new account, and I do not want this amount of Steem sitting idle, because this is a sacrifice to my own growth, and if a new user cannot meet my expectations in regards to this, it's difficult for me to be understanding.
I hope this answer helps.
I agree with futuremind, you should ask to be paid for your favors to them if these favors are in the form of money, not only in the current scenario but whatever scenario of favor/s include money in it.
This approach is not bad for the friendship, instead it's only a fair and straight forward way. It is possible, your friend gets angry with you for a short period of time but in the long run, this will only strengthen your friendship. (My personal experience)
My advice is to never mix up emotions and money dealings with each other, this is neither good for you nor for them.
However, you must have made this clear before providing the financial support in any matter (Steem/SBD for the account in the current scenario). Otherwise, either request/ask them politely and if they refuse to pay, forget it, move forward and be careful in the future dealings (believe me, these are practically dealings, more appropriately to say "financial dealings").
I have a suggestion also ... In the future, decide first, before doing someone some financial favors whether you want to be paid for these favors or not. If your answer is a "YES", then discuss the terms and then move ahead. If answer is "NO", then do the favor and forget.
Wish you a lovely day.
As a delegator, you get a cut of their rewards by design.
Just teach them to do really good curation job on the blockchain, and hope they will become very active.
You will get nice kickback.
If they offer you to pay for delegation, I guess that's also fair.
But if you already offered them to make accounts for them, they just do it for free.
Or create free accounts with delegations. It's just 1 week of waiting.
You've been talking about this at least since last week, you would already have accounts for them ready.
No, If I were you, I won't take a penny from them as they are new and they don't have anything in their account. I would like to delegate them SP free of cost. Actually I have already delegated about 350SP to my two friends without anything in return.
In my thoughts, when you give from your heart then don't demand anything return. It is the true essence of pure friendship.
However, there is another catch too, If your friend were rich and they can pay you for your delegation you can still give them favor by charging them less fee than other platform like minnowbooster.