My company has the same theory and I've questioned it until I am out of breath. Is it better for the company to say have a 30% margin with people sitting on the bench, or have these people bring in revenue at a lower percentage. The overall amount of money in the bank is higher but it looks like a lower number on paper. So if they sell 2 rooms at $50 each or sell 1 room at $75 and leave one empty?

I don't know if these are the numbers and I don't know the margins they would like to get but it seems to me reading about all the doom and gloom in Vegas right now with unsold rooms and unbooked convention space that a guaranteed fill would be better than a possible fill at a higher percentage.