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Lying for personal gain is unethical. In this case, it is not as bad as other unethical gains that can be achieved by misrepresentation, it is not particularly harmful to the victim, and as is typical for this level of unethical act, carries a low ore negligible risk to the perpetrator. At most, the loss to the victim is the amount that an ethical person would pay minus the amount that an unethical person would pay.
On the other hand, the customer may have taken his business elsewhere if not given the discount. In this case, it is more unethical to take a room at a discounted rate if doing so denies the hotel the ability to rent that room to an honest customer who would willingly pay full price than it would be to occupy the room when the hotel was below capacity. However, other discounts are available to customers, and negotiation is possible. To negotiate a lower rate or take a discount to which the customer is entitled would provide the same benefit to the customer without dishonesty. If the hotel is not willing to provide a discount to a customer in other cases, then he is free to take his business elsewhere and negotiate a lower rate.
It is not ethical to claim a discount to which you are not entitled in any situation unless it prevents a more unethical event from taking place.
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