Restaurant owners definitely track how much their customers are paying for meals and correlate it to how much business they're doing, both in terms of number of customers and in terms of revenue per customer.

They know that their customers judge the night based on total cost, which includes tips and taxes. That's why restaurant owners tend to be so militant about local meals taxes.

Restaurant owners do not ignore tips when setting prices, or when setting wages. It's kind of nuts to think that they would.