I've commented on nitrogen enough times that usually I don't bother, but an interesting thought just popped into my head.
When you install a new tire on a rim, you drop the tire on and set the press that folds the bead over the edge (real technical terms, I know) and rotate the assembly around. Then, when the tire is on, you fill the tire with air/nitrogen to set the bead into the rim, right?
The compressed air line to the machine is singular - they don't have 2 lines labeled "Good air" and "Cheap air". Cost benefit aside, whether or not you pay for nitrogen, you're getting the same thing. I found this funny. Same thing with the additional sticker on the window of new cars - Nitrogen for $XX. Do you really think they took the cars off the delivery truck, drained the tires, and then refilled them with N2? I'm positive they didn't. Either they already had it from the factory, or you're paying for a non-existant service.
Okay, that aside, yeah, I'd never pay for it. Dry nitrogen does have the benefit that you can set your cold tire pressures higher and maintain the same hot pressure, thus having a more properly inflated tire while cold, but its not something I would pay for.
The guy at costco lets me fill my portable tank with N2 whenever I stop in for gas or tire rotations, so I use it. If they ever wanted to charge me or told me I couldn't, it would be the last thing on my mind to worry about.