Perhaps they are concerned that the retail, in-store book business is fast becoming a relic, and looking for other revenue opportunities that they can leverage with their well-recognized brand, Borders launched a relatively impressive rewards program sometime in the last year called Borders Rewards which offers a variety of discounts on entertainment and merchandise. Besides the obvious cross-branding and revenue generation it will likely bring, it's a bit of an odd pairing. But, a discount is a discount.
The benefit of this program is that it is totally free and offers discounts on just about anything you might be buying. For your entertainment needs, dial up this site for discounts on sporting and theatrical events. Don't pay full freight for these venues if you can avoid it. Excess capacity exists that can be exploited.
As discussed before, "buying" a discount club membership may not be worth it if discounts can be found for free such as with Borders Rewards.
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