I saw a note circulating yesterday that was sent out to UA managers which essentially says they didn't plan to be doing as AA, B6, WN, or AS did with the $1000 payouts.
Arguably, UAL sees no immediate benefit from the tax law, since they still have loss carry-forwards, and won't be paying taxes for a couple of years.
To be fair, AA also has carry-forwards, but their profit sharing pretty much sucks compared to everyone else.
DL is already offering better than average compensation and top of the industry profit sharing. If the company makes more money in 2018 because of the change, employees stand to get far more than $1000 via profit sharing. They'd be foolish to offer them now.