As ancillary revenues and load factors rise, more ink is being dedicated to the consumer issues surrounding ancillary revenues as well as the issues of seat shortages for members wanting to use their frequent flyer benefits. Airlines are already fighting efforts in Congress to tax ancillary revenue, saying it taxes the passenger not airlines. Indeed, the frequent flyer study concludes that restricting seat availability is counterproductive in winning and retaining loyalty - something that airlines, careless of these sensitivities in their rush to revenue should stop to ponder.