Does it make sense? No
Is it what we have in Eve for market orders, yes.
Seriously, when does it ever make sense to charge the placing of the bid more than the tax on the actual buying of the item? The market with relist fee is probably the most obnoxious way of trying to communicate you want to buy something I can even think of.
Just raise the sales tax if you want an isk sink. 10%, 20% I don’t care, just don’t charge up to 5% (or more when relisting, lol) for the mere act of stating you want to buy something.