If we book anywhere, the "pay on arrival and last minute no loss cancellation" is criteria we always have and ensure we book with places that offer it. This is because occasionally plans change for reasons outside our control (e.g. Covid) and it's easier for us than having to try to reclaim refunds.
Having said that we only book places with 100% intention of going, and a 99.9% attendance record.
I find the whole attitude of booking somewhere with the knowledge you cannot make use of that booking as it conflicts with another booking and you intend to cancel one of them is despicable, rude, and selfish. It lets down the owners of the establishment who need the income, especially after having been closed for so long, and also prevents other people who want a break from being able to book one due to lack of availability.