Socially, if there is a line to get into a place or to receive something and you skip ahead of a hundred other people, then you're a jerk. Another point I can see is if by this article being published, more people start trying to bribe their way into restaurants, the people that already try to follow the standard rules get pushed further back in line. Bribing your way into some place shouldn't be the protocol for getting a seat. Only when "This is a really important night for me" is true should it be used. And if it successful, tip on the way out if the service was great. If you start acting like an ass, you're going to ruin it for the rest of us.

Ethically, its fairly weak. There might be rules and a code of conduct that the wait staff need to adhere to, and when offered cash to break them it may get them in trouble. Though, that is their problem for accepting it, but you should also respect those rules and not try to break them either.