[zaatar]

It's not simply the financial implications; the visa-process for B1/B2 entails handing over a ton of paperwork (e.g. student records, health records, employment records, etc.) which go into your file, and further, all your 10 fingerprints. The VWP doesn't entail all of that extra stuff. One could argue that the $160-$14 saving is but the simple part, the bigger issue is the loss of privacy that comes with the application of a visa.