Yep, always see who is profiting. Can’t find them all though, because money will be/always is funneled through some companies to others, etc. and silent partners, etc.
The ones profiting will be the stadiums, theaters and businesses who will have a lot more customers than they would without this measure.
It may not seem that way if you spend a lot of time on FR but there are many, many people who don't want to risk getting Covid.
It wasn't government mandates that killed movie theatres, it was choices by the consumers.