Entertaining, in this context, seems an unnecessary luxury.

Who says theatre designers are an unnecessary luxury?

Parliamentarians branding it an unnecessary luxury made the university's early existence precarious.

If everyone felt that designers were a "unnecessary luxury," we'd all be out of job!

Upon his return, however, the others order him to pick up unnecessary luxuries rather than vital supplies on his next trip.

Yet this quite reasonable, accurate observation seems to have offended those of his readers who think good design is an unnecessary luxury.

The extra expense of home cinema speakers or a proper audio system for some being an unnecessary luxury, myself included.

The effective coordination of the exchange of information is therefore not an unnecessary luxury.

That is not an unnecessary luxury on the internal market.

We should not seek for precision where precision is an unnecessary and costly luxury.