One exception for me is if it's a very very very special bottle. I'm referring to
a bottle that we were privileged to have been able to buy, was expensive when bought it and was then carefully aged for another 10 years (and of course the value increased by about $300). The recipient knew about this wine, what it was, how long we had it in cellar and that it was now ready to open. We considered our hosts special so that we wanted to share it with them. It was the only bottle we had, by the way. So...we had been waiting patiently for 10 years to open it.
He thanked us sincerely, put it in his cellar and served up something else. Whine
And by the way, it would have been perfect with the main course, but also just as a standalone before dinner.
Unfortunately, we won't do that again. It was intended to share; we felt that we gave our baby away.
Otherwise, we take wine to the host for the host's cellar, or for dinner if it works. No matter. If we know what's being served, for example turkey at Thanksgiving, we'll take one for the cellar and a couple for the turkey.
And if I am doing dinner, the wine is already planned. I don't feel compelled to drink the guests' bottles that night. I do ask though, if I know it to be what we might consider to be a special wine, if they would like to have it that night.
By the way, if it is a wine for laying down, whether offered or received, I think it is an extra bonus to know when it is expected to be drinkable.