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Seems the above bounty refund is not the only example. So post an off topic question and apply a bounty to it and you'll not only get more attention than others posting on topic questions (at their 'expense') but be patient and your bounty will be refunded, provided your Q is bad enough to be deleted.

It seems stupid that a Q that has (presumably) been deemed off topic (ie is no longer with us) getting the same special attention at the same 'cost' (bounty) as a Q we value (is still Open) gets its 'advertising fee' back and the one we value does not.

Seem to invite off topic Qs - protected from Closure by a bounty - that will take priority over on topic Qs, all at no cost to the abuser.

I've found another reference in the Help Center, Privileges > Set Bounties, where irreversibly deducted from your reputation is mentioned (though not in bold) and some details of what a bounty "buys":

• The question is immediately bumped to the top of the active question list.
• The question gets placed in the home page's featured tab for seven days.