NEW YORK. American taxpayers shelled out an average of $32 per Amtrak passenger in 2008, according to a study by Subsidyscope, a unit of Pew Charitable Trusts. According to the study, Amtrak lost money on 41 of its 44 total routes. Subsidyscope’s results — around four times higher than an internal Amtrak probe — took equipment depreciation into account, as opposed to the rail operator’s review