I don't see "some" ROFR as having ANY liability at all, it is simply a labor commitment. The reason I say that is consider DVD has 30 days to give a ROFR pass, but if they wait, sell Direct to purchasers in that timeframe who have 10 days to cancel, once the 10 days is up, Disney is safe with the ROFR being a taken decision. I was told by my Guide, they can split up a contract, and change the use year at will (I assume an accounting issue). The only challenge would be if they take say a 200 point Poly, and only have one person who wants 150 points, now they need to hold the 50 points until they have a Buyer. But they typically have close to a $100/point markup. That's pretty profitable.