See what you're saying P-T, However. The snag with how they are administering it this time is that they will only pay up to the current daily rate. In other words, unless you can spend and get receipts for the EXACT amount of that rate, the system will always end up paying out less.
And if you are planning to snow the system under with 25 individual receipts for diet cokes to spend your whole allowance, remember this is all under the auspices of JPA where YOU are responsible for administration. The only person you will make work for is yourself. I think the fun police have really thought this one through!