you know that people like to build loooooong routes to maximize income. But how realistic is it, that (for example) a town takes water from a source 1000 km away, when there is one round the corner?
Of course, sometimes there are good reasons for that, e.g. the closest source doens't produce "enough" etc...
Lets assume that in reality prices include the delievery costs ( = players income).
My suggestion for modelling that:
1. Industrys/Towns accept ressources/goods only in limited amounts per month and keep in mind how much they received already (this is already implemented in some "industry NewGRF")
2. additionally, industry saves information how much is delivered to which costs ( = from where)
3. if the capacity is reached, the cheapest cargo will be prefered and the more expensive one will be rejected (partly or completely, depending how much is delievered from the cheaper source).
That would make the transport businesses not only fight for sources, but also for the good-receiving ends

Would be more realistic and increase the challenge in my view.
What do you think of that?