I would be happy with a superior room in the same category. If I want to stay in a suite or enjoy the benefits of a towers room I will pay for it.

I thought that elite levels should honor the value of a customer who stays frequently with one company: Last time I stayed at the Sheraton in Deira (Dubai), I forgot to quote my SPG-No when making the reservation. When I arrived at the hotel they already had a room for me and I showed them my Gold-card asking them if it is a nice room. The guy didnīt even look at my card saying "Yes Sir, itīs a very nice room." This was the shabiest room Iīve ever had. Very small, parking-lot-view, scruffied interior and bathroom,... I donīt expect a personal welcome by the hotel manager or an upgrade to a suite but just a nice room with nice view in the category I paid as Iīm sure the hotel wasnīt fully booked.
The same happened to me a few days later at the Sheraton Abu Dhabi. My consequence was never to stay at a Sheraton in the U.A.E again. Iīm now spending my money at the Dubai and Abu Dhabi Hilton and Iīve always been upgraded to the exec. floor (and even to a suite). In my opinon other hotels (Hilton, Marriott) understood better how to treat their gold-customers.