If you price MR pts as the cc does at 1 cent per point (cpp), then 20K MR is $200 + 94 tax = $294 for the pts ticket.
If you sell the MR on the underground market, they're worth around 1.4 cpp. so 20K MR is $280 + 94 = $374 which is close to the $406 revenue price, and on the revenue ticket you earn points.
So- 6 of one, half a dozen of the other.