I read the other bro's posts regarding tipping the WG and manager excessively, which I do not concur
, but did not feel the need to start a discussion about it. Since another bro started a new thread, I'll piggy-back my opinions.
Sex/Prostitution is considered a service. It is not a retail product, nor do they heat it up for you to eat; therefore it should not be taxed. In Macau, they add a 15% to my bill as "service charge", which I consider the same as tax. Therefore, there is no need to tip.
If the WG's service is great, I'll arrange for a side session with her back at the hotel. I will pay her a handsome reward that's more than her share at the sauna, and that will be her tip. If they won't agree to meet you outside, most likely they are not into you, so why tip?
As with managers, I did once tip Lanie (the manager from Phillipines at the old Sanado) because she is genuinely nice. The managers that are genuinely nice will reject your tip (Billy and Edwin at FN, I basically stopped trying because they would give it back to me every time). There are also the ones with the fake smirk that will take it and then laugh at you behind your back, in which your experience would not have changed due to the tip.
If you visit a sauna frequently and develops a nice friendly rapport with the managers, they will normally hook you up with suggestions on WGs and upgrade you to better rooms, all without a tip.
Macau's increasing price in saunas over the last few years is already screwed up by the BSD PRCs, tipping can only add fuel to the fire on this trend. These same BSDs already ruined the mongering scene in Dongguan (even before the raid) and other parts of China, they can do the same to Macau without any of our help. So, leave the tipping to them.
The part where tipping the manager BEFORE getting good service is just mind blowing Koo-Koo-Roo~