The way I understand the system is in both the bonus point pool and random draw pool alternate names are drawn. When a license from either pool is turned in an alternate from that pool is contacted. They then move down the specific alternate list, however long that is I don't know, until someone can use the tag.
I have known people who have turned tags back for a number of very valid reasons. From my perspective one of the most selfish asspects (spelled correctly) of the tag process is someone who knows they will not be using the tag, but waits until the last minute to turn the tag in. Last minute things happen, fine, but knowing in May, June or July that you will not be using the tag and waiting until the week before the season to turn it in is pure selfishness.
If you can't use the tag, let someone else enjoy a long summer of scouting and fun. High point guys that scout all summer and if they don't find the right buck or bull, they turn the tag in should only be able to turn the tag in once without a broken bone of some kind. Just my thoughts.