My wife worked at one. Cash tips are definitely best as they aren’t officially taxed, but after taxes the employees do see every cent of digital taxes inside their paychecks. One biweekly paycheck was ~$50 more in tips alone for her. That was while her manager went on extended “medical” leave for an entire month and a half, leaving her, only one month into employment, fielding the lunch rush solo 3-4 days a week.