what else drives an airline to charge its employee's €4 for entrance to a swimming pool to carry out the mandatory wet drill's which are a business expense? and thus deductible or €70 for an airside pass which can only be used on duty for FR?
You've never run a business have you....
Deductible they may be. But that benefit doesn't come until the end of the year once the beancounters and auditors have done their bit.
In the mean time, the business has to stump up the cold cash to actually pay suppliers for those expenses.
Avoid paying a given expense and you get to use the money elsewhere in the business instead, potentially in areas with a direct hard profit margin.
Although I've never run an aviation business, I also suspect you'll not be short on nice chunky tax deductible items anyway (leases on the shiny aircraft for example).
(Disclaimer that I'm talking in general terms here rather than about any company and will resolutely sit on the fence when it comes to the Ryanair debate, I'm not taking either side.....I don't want letters from their representatives !).