I find it interesting to consider other forms of entertainment that aren't commonly thought of as such. Case in point, food is a form of "entertainment"; you need the basic nutrients, but those can be supplied very cheaply. If people consciously thought about how much a dinner costs per hour, it might lead more people to change their dietary habits.

Another example would be makeup and fashion. It's a more subtle type of entertainment (more akin to "being on a cruise"), but the cost per hour is relatively low. That said, the benefit per hour is also low, and it's something missing from this sort of equalized comparison. One hour being at a theme park versus scrolling on Twitter versus watching a movie are very different values.