Like bratkinson, I was a night auditor in another life (it's a great job for a college student, especially one with an analytical bent), at a c.70-room Hampton (railroad connection: NS had a local-negotiated rate with us, arising out of the Patriot Corridor).
It would be interesting (most relevant to diner and sleeper economics) to break out an ADR and RevPAR for the sleeper operation as a hotel, based on the difference between a single occupancy room and a coach ticket (that there's no coach fare offered, to my knowledge, with the same booking restrictions/refundability as a sleeper fare makes this complicated to calculate), fudged by the turnover for day use.
The most relevant comparison for sleepers is probably Hampton-level hotels (competitive ground transport options would almost surely tend to involve staying at such). Of note is that the cost budgeted for the free hot breakfast, ignoring reheating labor, is around $4-5 per adult occupant, so with a typical occupancy limit per room of 3 people (1-2 of whom are adults) and extrapolating to 3 squares that would suggest a daily food budget of somewhere around $40 per room ($10 breakfast, $10 lunch, $20 dinner).