
I feel that other reviewers are missing what this card is. This card is not about failing a test on purpose, it is about earning a consolation when you fail a test that you really wanted to succeed.
Imagine you are facing a vital test for the scenario, but you can't ensure success in all cases (damned auto-failed). Of course you will invest all ressources you have to pass the test. If you additionally commit this card, it allows you, if the test fails, to earn cards et resources which will help you to cope with the consequences of failure.
This card is an insurance, it brings consistency to the game. It is not a circumvoluted Emergency Cache.