What an idiotic idea. The expression "a bird in the hand is worth two in the bush" (or in this case a luxury car in the bush?) has been backed up with reams of research. People are generally risk averse, so when you offer them $1 for certain vs a 50% chance for $2, they will choose the $1. Many times they will choose the $1 over a 50% chance for $3, even thought the expected value is higher. In order to make this program even slightly preferable to employees, he would have to massively increase the amount of cash being distributed overall. Not to mention that there's no mention of if they're providing tax offsets for the non-cash prizes...I personally would hate winning a luxury car