I got one for my 05 Busa, but agree that in the long run they must make money on them or they wouldn't offer it. They were also trying to sell me tire and theft warranties, which really looked bogus.
The business manager told me they get 100% reimbursement for warranty service, thereby providing some incentive NOT to reject potential warranty claims. Of course I have no way of directly verifying that and everything they tell you must be taken with a LARGE grain of salt. Anybody have insight into this?