I think you are misunderstanding. The restaurant OPERATIONS had a set of costs....not the restaurant itself. Many of those costs will not be repeated with each new restaurant (each restaurant doesn't need a new COO for example or a new staff developing the software, etc.)
Share dilution is not a worry of mine at this point. I don't believe uWink management sees its shares as overvalued. I think taking on debt or getting franchise revenue are more viable options given I believe they can get relatively cheap debt. They should do a reverse split and get uWink out of OTC and on a board where they'd be more visible. I don't know what their plans are, but I hope they've considered all their options. I'm still optimistic.
You must understand that this is the beta model of UWINK. There is currently one restaurant with 2 other corporate stores that are in the plans that were PR'd. The reason the salary costs are so high is that All of the management for the expansion is already on the books. The company isn't hiring people that are unfamiliar with the concept once the new stores open, they have a management team already in place. If you visit the restaurant you will see that there are always 3-5 management types there at any given time.