I've spent a fair amount of time with it, and I made a dutching calculator in excel that lets you dutch different types of wagers (like win wagers with exotics).
Most of the time when you dutch, you are hurting yourself. There is usually 1 best wager to do, and you should go with the best wager only for your long-term bankroll goal.
When you have 2(or more) equally good plays in the same race and are more interested in cash in hand at the track or OTB, dutching occasionally has it's place.
For example say you have (a dream race) with two 4-1 shots and they both have about a 30% chance of winning.
If you bet one of them to win, the return for $2 is $10 and at 30% the value is 1.5 (50cents on the dollar profit longterm)
If you dutch them the return for $2 is $5, but the hit% is now 60% and the value remains 1.5
I don't use it very often. the last time I dutched a serious bet was the FOY with TOFP and JoJo losing $100 on each of them to win. I didn't bother trying to get it exact , I could have done 105 and 95 if i carefully watched odds (another difficult thing about dutching)...
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