Most people have pretty strong opinions on the prison system, so you'd think that being given the opportunity to test out your theories (be they liberal or harsh) would be a fascinating social experiment, if not a very entertaining one.
That seems to be where Prison Tycoon is heading, but the limitations as to what you can actually accomplish with your own particular brand of punishment and rehabilitation are ultimately a bit too restricted. Perhaps that's fitting in a game where the characters' hands are literally tied?
You're really more of an omniscient prison guard than a tycoon. Taking command of a cell block, it's up to you to keep the inmates happy, out of trouble and productive - after all, a good prison is a profitable prison. Apparently.