Because the queue measures demand and the bank measures structure. Between the two sit channel commissions, discounts, food cost, labour, rent and the timing of cash itself — each takes its share before anything reaches you. A full room can sit on top of a structure that loses a little on every cover, and volume then scales the loss rather than curing it. The honest response is to read the numbers behind the room, not the room itself.
From A Busy Restaurant Can Still Be a Bad Business — the full reading, with the method behind this answer.