In NU, there are quotas set for polar bear harvest, for each community, and tags are issued. The Hunters and Trappers Association of each community decides how the tags will be used. They may be made available for local hunters, or they may be available for sport hunts. Up to the HTA. A sport hunt brings a lot of money into the community; but local hunters also want to take bears. It is a balance. Hunts must be conducted using dog teams, and often go out from outpost camps. This supports the camps. Sport hunter gets the trophy, probably isn't going to take the meat. As far as use of the meat goes, it is irrelevant who takes the bear. If I had to subsist on polar bear, I would be slender indeed.
Years ago, an Inuk hunter could sell a hide for about $100 a foot, $900-$1000 for a big bear. A sport hunt would bring in perhaps $15000. Makes sense to use some tags for sport hunts.