I"m not sure I understand plan ahead. The threshold for MQD is so low that I've never given it thought. I am well past the DM level spend and just hit PM on miles and segments, so whether they include taxes, change fees, etc. doesn't matter. Also you don't bank any of that money to roll over so why the need to pad the stats?

I could understand the planning if you only take a few long trips a year that used to get you status but now the cost vs. miles doesn't work due to MQD. In that case we are back at the old argument of who really is the more valuable customer. Those that fly more often and maybe don't spend as much per ticket or someone that file less often but on longer more expensive tickets.