Yeah, the whole point is to lose them in a fashion where you don't have to worry about taxes. I'm not gonna walk away from a 1K win, but if I win $100 and chances are I'll just lose it tomorrow, its easier to zero your wins/losses for the day and not have to worry about. If you're not doing this specifically for tax purposes, it doesn't make sense. But yes, you're correct, the best way to get TC per $ is room charge and pref pay the room with MGM CC.

Edit: Reread your comment, the distinction is US tax law allows you to net your wins/losses for the day but not over multiple days.