May I also add some "overseas" perspective? Per Diem rules in Germany where I live and work are somewhat different from the US-rules.

For starters, as socrates mentioned, most (if not all) here only get a 50% reduced rate for their first and last day of travel. The second reduction takes place once the hotel has included breakfast in their rate (and shows such); that gets you another deduction of your per diem. And finally, the standard per-diem is substantially lower than your US-counterparts, like 24 Euro per full day, half of that if not exact full 24 hours traveling. If breakfast is included in the rate (and NOT part of Elite benefits!) you get 4.80 Euro deducted from that allowance.

Given the breakfast rate of 21 Euro at the Courtyard down the street or 26 Euro at the Marriott FS I currently stay at you probably can understand why I consider free breakfast for Elites an important perk as it leaves me with at least some money to buy food other than the Burger King value meal - expensing meals as some reported here are not possible at all due to taxation laws (or would be at least be a major headache for accounting, so companies don't do that).

Greetings - Dirk