My post was in response to the claim that "it is often tricky to pin down what would be the subject of an active sentence using entitle as a verb".
We also seem to use "entitled" to mean that someone thinks they are owed things when they aren't - you often find this in rants about individual jerks or millennials in general. There's no subject to be had in that use because the entire point is that it is not legitimate.
I think the latter sense is always an adjective. The former sense clearly can be a transitive verb, and I have not found a seemingly grammatical utterance that can't be described that way (I think - IANALinguist). The fact that the subject can be left unspecified is a feature of the passive construction in general, and an often-stated motivation for some of the criticism it receives.
It isn't difficult at all. E.g. in "This coupon entitles them to cheese", "this coupon" is clearly the subject. You may be thinking about thematic structure more than grammatical relations.