This land enters tapped unless you have two or more opponents.
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Luxury Suite is one of the best Rakdos dual lands you can run, and it's almost a default include in any deck with black/red in its identity.
The genius of the design is the conditional: in a typical four-player pod (the Commander default), you have two-plus opponents, so it enters untapped and acts as a true dual. It only stutters in 1v1 or after you've knocked out opponents — situations where you're usually fine on tempo anyway.
Who wants it: Any two-color or multicolor BR deck — aristocrats, sacrifice, spellslinger, Rakdos midrange, etc. It produces both your colors with zero downside in normal games, which is exactly what mana bases crave. It's strictly better than tapped duals like Rakdos Carnarium or guildgates here.
When to skip it: Only in dedicated 1v1/duel Commander, where it consistently enters tapped, or if you're running a heavy basic-typed manabase for fetches/ramp synergies (it has no basic land types). Otherwise, run it.
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