The upgrade is for the more comfortable seat and environment. If the upgrade barely covered the cost of the food it wouldn't be worth them offering itI took my daughter to Edinburgh last week from York and was toying with the idea of upgrading to first for a treat, but when I looked at the catering, it seemed particularly poor value for money. Extra £40 or so (pretty much the same via Seatfrog too) for a bacon sarnie and a couple of cups of tea. Nah thanks.