Unless the numerous tax professionals I've spoken with are wrong this is incorrect. A company can not claim a "value" so the cost of the assembly is what is written off, not its retail value.I like prize tables .... I know unless it's a random I'm not going to get first pick and I'm ok with that. I shot to have fun and a prize table is not needed for me to shoot a match.
That being said a big prize table make it easier to justify the total coast to shoot a match. Expensive match with no table I might pass, big table i might be in as I can justify the extra expense just as if I were to buy raffle tickets at a cheaper match with no prize table.