How does the "2% Rule" apply to IT and ITIL?

ITIL is about aligning IT with the business needs. IT acts as an internal business supplying customers - who may be captive.

Sometimes IT is the "2% Rule". Price can be (nearly) no object.

People may need a business result and price is not the main criteria. Recognise these situations and react accordingly.

The "utilisation" and "efficiency" of particular IT assets is not of prime importance - the Total Business Result is.

That's why we don't fret over CPU under-utilisation on desktop computers. And why we do fret over 'poor response' on those same machines.

That 'captive audience' of yours can fire you as a supplier: it's called "outsourcing".

It's all about 'perspective'.