It would seem to me that if you are a MASS transportation pilot (meaning Part 121 in this case) then you wouldn't get tips. There was another thread here on APC debating that very point) I mean you don't tip the Greyhound bus driver or the AmTrack Engineer. On the other hand - other forms of entertainment (the Cayon flying) or more personable transportation (fractional) I can understand geting a tip for providing a service. I equate this to a limo driver. I know that it was common for people to tip the helo pilot who gave the waterfall and island flying tours of Hawaii when my parents vactioned there a few years ago.
USMCFLYR