I think a simpler explanation is, given the question out of context, that if you *lose* $100 that entails the loss of time/energy that went into acquiring the $100 in the first place whereas if you just *won* $100 you are gaining something you didn't have (which makes you happy) but it isn't truly satisfying as having earned it. This probably fits most people aside from people that get thrills from winning (e.g., gamblers) or from stealing.