$165 is actually more than I thought it would be after the season ended. I'm fine with it if they put other $ into the development system (where ROI on performance is much higher).
I think people are making way too much out of the attendance and the correlation with payroll. TV revenues matter way more and the performance of the team on a game by game basis impacts that much more than attendance would. They have a ton of seats already sold for the season through season tickets, flex packs etc... so you already have that money.
But if the team is in last place in late August you are going to lose a few hundred thousand viewers per game which is worth a hell of a lot more to the bottom line considering Rogers owns SN.