Multitabling eliminates time as being a factor in your decisions, because there is no benefit in busting since you'll be in front of your computer anyway. To make it more clear, Sklansky in his tournament book talks about players, at times, making decisions for all their chips early in a tourney because they might have a juicy side game they can play if they go busto. So at times they might, for example, call off their chips in an early level in a 50/50 situation so they either double up, which gives them an advantage, or go play the side game, which could turn out to be more +EV than the tourney, since they might bust the day after still out of the money.
Now this example is a little extreme and doesn't really apply to us, but the time factor does because if you bust you can use your time differently (ex. get your ass off your chair and go cut your grass, rather than paying your neighbour's kid $30). Multitabling eliminates this because if you bust you'll be in front of your screen anyway.
A lot of times in threads I see some of us saying "I'll make the call because its early in the tourney". But:
1) if we're multitabling this really never applies
2) it should only be considered in large field MTT's, where the FT is 4/5 hours away at least.
In reality, I don't think we should ever let the time factor influence a decision in a STT, because they really don't last long anyway. I mentioned it but in truth kind of improperly being this was a STT.
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I'm having a bit of trouble in fully understanding Shandy's concept. I believe the basic idea is that if you fold the 50/50 here and end up busting 30 minutes later not cashing, since you're multitabling, the time you dedicated to this table is only a fraction of the time you spent in total. If, instead, you're playing only that STT, every decision would be more valuable because your whole time investment is on this one tourney. Or something like that...feel free to correct it Shandy.