Yea, for every 1 they lose money on, they have 9 more that they make money off of. The ESP plans are the same way...for those who put lots of miles on a bike, or who keep one a long time, it may make sense. This bike I have now will problably be around here a long time, so I got the ESP + Tire and Wheel, but didn't pay full retail for it. I figure that even if I never have any motor issues, it will pay for itself if something like the HK head unit goes out. And with a 110" motor, it's likely that something is going to happen to it when it gets 30K + on it. Sad, but true. And, if you have to sell the bike for some reason, it can be a selling point.
If you don't know which end of a screwdrive to use, it's probably a good idea to get a Maint. Service Plan, IF you think you'll keep the bike through at least 20-30K miles.
Some people just don't ride much...we've all seen '05-'06 CVO's that have 5K on them...sometimes less. I've only got 4600 miles on mine, which is low for me, but that will change in the next couple of years. I had 25K on my '06, and had to sell it in '08, and that was with another bike or two to ride at the same time.