The FCFS is a win-win-win. The newer way they distribute the resale of tags has improved to make it more fair for anyone to play.
1) the tag is already paid for so NDOW can operate on a budget. If said tag holder didn't want the tag for any reason, he/she turns it back in and will get his points back.
2) Some other lucky hunter gets a chance to grab a tag if he/she was in the dumpster after application season. They pay for the tag...again, and points are taken.
3) NDOW now get's additional monies for the resale and more money is generated for wildlife. (it would be cool if the extra money went into something specific like habitat restoration, more tanks/wells, etc)
It shouldn't bother anyone who didn't return the tag and or purchase a FCFS tag that the system is in place. It has no effect on them, the resource or quality of their hunt. Anyone butt hurt over the FCFS system is simply being a Karen. Just go hunt and get on with your life.