Yes but you are comparing a subpar bowl game with a playoff game. Not nearly the same thing at all.
So your theory is if the game really meant something then the fans would show up much more?
Because if that's so, then again its a case of reality vs theory. Yes in theory a better game or a "game that mattered" should draw a much larger crowd but in reality it doesnt.
Proof: all you have to do is look at the poster child of playoffs otherwise known as March Madness. Our Vols played San Diego St in the first round in Providence, RI in this game where winner advances/loser goes home. In this game that mattered the attendance for the game was........
10,788. Yes, a little over 10k. That's pathetic. To make it even more pathetic, this isnt the attendance for 1 game against 2 teams. This was for 8 teams playing 4 games. Roughly 1,312 fans per team. If 8 teams cant even fill a 12,500 seat arena for a game that matters, why the heck would the ADs want to switch? Again, it does not make fiscal sense.
So was the regional round any better? This time 4 teams (Vols, OSU, MSU, N Iowa) play in St Louis in a dome that seats 66,000 and the attendance for the first two games was 26,377. That's a bit over 6500 fans per team for a game that means even more.
Thing is that a playoff involving playing game(s) in a neutral location just doesnt bring in the fans. Just like us given the choice of going to Providence RI or waiting for St Louis is the same as even a +1 game of choosing between New Orleans or Los Angeles. The facts overriding the theory.