Good point
H.Harry.
Those are things that can be put on a balance sheet. What cannot be put on is the customer goodwill of rescuing them from an unpleasant situation.
It may well be that the customer is not entitled to compensation in a particular case but sometimes it may be the better result. If the carrier makes it clear that they do not have to pay or reroute or accomodate them - but they DO, then that is worth shouting about. Such as EZY did on Xmas day.
Unfortunately, many companies (right across the commercial spectrum) see it in their long term interest to pay lawyers more than they would have paid the client - in order to not pay the client. They think this hard line approach is good for business.
It may be less money and better
PR to pay the client - particularly as the client will then leave them alone. The frustrated client may spend months of letters and the rest and still never use them again. I am well aware of the number of 'chancers' and 'scallys' that ask for compensation at every turn.
Even if they just get a voucher against their next ticket - not hard cash - it's a lot better. But (most) modern companies think so short term that they do not consider this.