I know several people

One accepted by Havard, but went to NYU as NYU offers some tuition scholarship majoring in Business.

One went to MaryLand University majoring in Math, declined U Penn, as Math dept is strong in Maryland U and M cost less than U Penn.

Two kids accepted by U Penn, declined, one went to Drexel University as D offered tuition scholarship, one went to Penn state university as her father worked there.