£40 spent in a comfy bed works on a sliding scale of value for money.
On a distant El Supremo 600 which went over the Gospel Pass, at night, in torrential rain, after a lot of very rainy miles. I thought that the £40 I spent on my 4 hours kip was a fantastic bargain as I lay in bed with a nice hot cuppa, listening to the rain lashing against the windows and thinking of the poor sods who would be out in this all night while I lay snugly and smugly in bed before I dozed off. It would have been an even better bargain if my room mate made it and we split the cost, but it was a tough ride and he wasn't up to it on the day. When I got going the next day it was like a zombie movie on bikes!
On the other hand, when I'm feeling fresh and it's a nice, warm midsummer night with a full moon and no wind, why would I waste £40 on sleeping when I could have a fantastic night ride!?