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There is nothing new about that riddle
The hotel has $25 + the mailman has $2 = $27 that the friends payed.

Original:
"3 men go into a hotel.
The man behind the desk said the room is $30 so each man paid $10 and went to the room.
A while later the man behind the desk realized the room was only $25 so he sent the bellboy to the 3 guys' room with $5.
On the way the bellboy couldn't figure out how to split $5 evenly between 3 men, so he gave each man a $1 and kept the other $2 for himself.
This meant that the 3 men each paid $9 for the room, which is a total of $27 add the $2 that the bellboy kept = $29. Where is the other dollar?" 
It seems this is just trying to confuse people by incorrectly adding the $2 to the total amount paid, even though that makes no sense whatsoever.
Why someone would fall for that is the true riddle.

@SharePoint Guy:I thought I was a little too old and overqualified to have problems with addition and substraction, but the riddle is pretty good

Each man actually paid $8.33 as $25 / 3 = $8.33
Add a $1 refund = $9.33
$9.33 * 3 = $28
$28 + $2 = $30
Just in case anyone was struggling
Although I preferred my original answer of the hooker's tip...

http://channel9.msdn.com/forums/Coffeehouse/4454576TheWorldsHardestRiddle
Page not Found? Say it ain't so.

$25/3 is not $8.33. Also $9.33 * 3 is not $28.
Quit abusing floating point numbers!

@SharePoint Guy: How can it be $3 for each person? Wouldn't it be $1 for each person?
3 X $1 + $2 = $5

The fault in the riddle's proposed calculation becomes much more obvious if you do it with a larger refund. Let's say they get a $10 refund instead, and the mailmain/bell boy/whatever keeps $1. Now they each paid $7*3=$21, plus the $1 kept by the mailman is $22. Are we supposed to assume that $8 has now gone missing? No, of course not, because the calculation is meaningless and wrong. You have to subtract instead of add: they each paid $7*3=$21, minus the $1 kept by the mailman equals the $20 that the hotel/restaurant has. Same with the original: $9*3=27, minus the $2 equals $25.
The only reason anyone can think there's something deeper going on here is because the difference is only $1. If the difference were bigger (like in the situation I just gave) I think people would be much quicker to realize the calculation is bogus and that nothing "disappeared".

@ManipUni:Yeah but I'm in the UK ?

@Sven Groot:I originally thought it was to do with the speed of neutrinos or something, then I came to the thought that it might have something to do with Steve Jobs being gone. But after I while I figured it out.

@Sven Groot: This riddle is dependent on the reader's falling for the bad math that's set up by the question:
This meant that the 3 men each paid $9 for the room, which is a total of $27 add the $2 that the bellboy kept = $29. Where is the other dollar?It's as silly as this riddle:
How do you pronounce the capital of the State of Kentucky? Looeevil or LooISvil?
Of course, the answer to that is "Frankfort" (pronounced "frankfurt").
If the question didn't try to set up the math for you, you'd think of the $2 as the tip and automatically add it to the bill ($25). So you end up with the total being $27 and no math confusion at all.

Did you consider that the missing $1 might be quantum locked? (That makes the whole thing a lot easier to understand)

So what was this "world's hardest riddle"?

@cbae: The guy who posted that riddle never answered and it was attracting complete idiots so I deleted it.

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