Physical plant costs are material, yes. However, the issue is specifically the incremental physical plant costs of having nice things like brand new athletic ce

Physical plant costs are material, yes. However, the issue is specifically the incremental physical plant costs of having nice things like brand new athletic centers. My university has a new $51m gym. $51,000,000 / 12,000 students / 30 years = $142/student/year. Roughly the price of a single science textbook, and that's assuming it only lasts 30 years. Not pocket change on a student's personal expenses budget, but compared to the $65k sticker cost of attendance, it's a drop in the ocean. If administration had refrained from spoiling its students with nice things, cost of attendance would not be markedly less.