Although a bit weird, a golf course at sea might be a good way for earning money.
- A cheap way to create "land", for instance User:Joep/Disposable land.
- More infrastructure, like a really luxurious hotel and restaurant
- Golf courses that have an extra feature (being next to the Sea, being the first golf course ever, having the most rich members) tend to have much higher fees than the average ones. A golf course at sea will attract rich people and media attention.