Honestly, I am in D.5, so it probably does not matter much now, as I am the fourth seed, but the first seed gets about double the attendance revenue over my salaries. However, in higher divisions, when teams have like $600 k salaries and $300k attendance, a 4 seed would lose money even if they won the championship in 3 games, while a 5 seed would save money. Something has to be done so the 4 seed is better than the 5 economically, so the giant flaws of this system go away.