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It has to do with the new financial settings. The league average attendance is set to 50,000 which we'll obviously never reach. Because of this, poor performing teams will have higher attendance during the start of the season before they start to decline.
The reasoning for this is the way merchandising is calculated in 2007. It takes attendance into account, so a bad team will get a double whammy if they have poor attendance. They lose out on gate revenue and merchandising. This reduces the effect of that, and helps keep everything in line. Not the most realistic setup, but better than budgets changing by $20 mil every year.
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