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I'm another pony up the $50 and go to the dinner vote.
In addition to honoring someone that he has worked with over this period of time, this is also essentially a political appearance ... Your friend may or may not be in line for the newly-vacated position, and showing that he is indeed a company player will either further that, or at least make certain that he's known to upper management.
Of course, I'm working for a company in which I've advanced as far as possible in the food chain, unless my boss has a stress-related heart attack.
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