As far a which one can make more profit. I would say the massage parlor, here are my thoughts on that. Restaurants usually work on a smaller profit margin of between 25-30% of sales prior to paying utilities from my experience. Where as the massage parlor would be charging for a service, which is labor. If you bill at $100 an hour, the only thing to pay out of that is your labor cost, supplies, and utilities for the most parts. This would also be the easiest to manage, as most masseuses will know how to do their job. You will just need to check books, order supplies, give sales pep talks, and be on your way.
That's just my 2 cents, maybe some in that industry can give their point of view.