no. they don't. they just accept transfers. transfers =/= wait list for 2L.
Well, I guess it isn't "gaming," but rather than take a chance on lower-numbers people, they create places for them in 2L... Your LSAT and GPA can predict success, but sometimes they're wrong -- they can take the best students from lower-ranked schools and make their own student body better.
If they take a chance on a kid with below-25th percentile numbers, they risk that kid not cutting it and they'll take the US News hit over it...
They also make room for the Yale/Columbia/wherever people who would've been admitted anyway, and decide that they'd rather be in Boston...