I'd never before thought of this angle for the Memorial™.
It makes sense though: They get people who have become Inactive™ making an extra effort to show up and maybe donating some "guilt money" to make up for having missed a few months' worth of Meetings™. They invite Worldly People™ who perhaps take it for granted that when you go to "church" you drop something in the collection plate, and just automatically drop an offering in the Contribution Box™. This is one meeting of the year where JWs try to make sure everyone they know has an invitation to attend - and they wait with baited breath for the Attendance™ numbers from their own Congregation™ and other local Congregations™ and finally worldwide Attendance™.
But I wonder if the WTS is mainly focused on the cash that comes in and obscures that agenda by getting the R&F to focus on Attendance™ instead?
Are there any former Accounts Servants™ out there who can shed light on this?