There's no accounting for personal taste, and as you know, we've got over 4,000 personal tastes to contend with at any moment. I certainly don't/can't understand why anyone would fly a make-up trip instead of a draft or volunteer trip, but that's just me. Before I made captain I never flew a make-up trip, either for regular make-up, make-up vacation, make-up sick, or any other type of make-up. However,when I upgraded to captain, I had over 200 hours in my make-up bank, which I did manage to use up. It's a good thing to have some bank hours, so that if something you really would like to fly comes available, and you have the time to fly it, you can pick it up from open time, without restriction. Of course you need to realize that you're flying for straight time, but in the vast majority of cases, you'd probably not get that trip in a draft or volunteer mode, unless of course you're in real tight with the crew schedulers, but that's a different issue. However, earning the hours at a lower seat rate, but flying them at a higher seat rate is very nice. So if you're going to upgrade or transition soon, it would be prudent to have some make-up time in your bank.
It would be fun to hear what were the best draft trips ever assigned. I've heard some crazy numbers, for almost no work.