Depends. If I'm considering it entertainment, then it isn't unreasonable to think about how much I would have to spend for it to be entertaining.

I don't normally eat by myself and would be paying for my wife to join me, and therefore it's the cost of two meals.

Wouldn't then it be fair to count 2 game licenses as well?

Absolutely. There are many games I've had to play double for to play them with friends/family.

So it's $140 dollars for 2 in the comparison. Right?

Depends, a lot of games I buy only require the one purchase for two people to play on the same screen.