It really should not make a difference if the PH is the owner or not.
What are you tipping for and what are you paying for?
Before you sign the contract you are agreeing to pay:
- Daily rate
- trophy fee
- etc
- etc
When tipping you are tipping based on the SERVICE and AMMENITIES and to a lessor extent the success of the hunt. So if you got great service, stayed in a great lodge, had great food and the PH/Owner was not to blame if you didn't succeed then why the hell does it make a difference if the PH is the owner or not! You got what you paid for. You enjoyed the hunt and the overall experience. THAT is what you're tipping for, not the PH/Owner's station in life.
IMHO
PS.... Being a PH or even an Owner is exactly like any other job in life. It's always nice to be appreciated for doing your job well. In other jobs you may get an annual bonus or a performance bonus. The gratuity you give is the bonus for a job well done or going above and beyond.