Another thing to consider: priority security and Group B boarding cost JetBlue nothing, but are material benefits for some travelers. The alcoholic beverage costs JetBlue around 50 cents (30-33 cents for the nip, the rest is my very generous estimate for fuel, advertising, labor, etc.). It's ironic that the bonus points are arguably the most expensive for the company, but you can see here that these second-round tile benefits have little-to-no value.

-J.