To me, the $40 TA was not the big deal.
The uploading of a test taken within 2 days of sailing, that gave you results the day before sailing, so the results could be uploaded the day before sailing...see all those hoops we had to jump through? The proctored tests were a fabulous find. (Thank you CC!) Why would anyone want to wait until they had their cruise ship tests results to send in the TA forms, risk a back log of processing time in Bermuda, and issues at the port is just beyond me, certainly not worth the $40/pp fee. But, always, each sailing I have seen or heard of someone refused boarding. I look forward to each cruise and think of that $40 like a visa that some countries demand. Same principle. You want in, you pay.