10 cent Super - 3 questions

I have to admit, the people deciding on their 10 cent combinations at the machine is a bit frusturating. Almost as bad as the the guy who comes to the track with a few hundred dollars to play and is down to his last 40 cents. You haven't hit a winner all day and now you are going to use your "handicapping skills" to try and hit a 40 cent ticket?!

Hooseir Downs
Thistle/River
Hawthorne
Bulah
also offer this wager. Nobody has still answered my first 2 questions yet. What disadvantage is this to a track? Why don't gamblers play 10 10 cent supers to play with the tax loophole?