In theory one could imagine tanking game 2 for the revenues of a game 3, but it is my experience that finals are closely fought contests. I did well this past season, but I have too much respect (fear) of the randomness of the game (I shoot poorly, my star gets injured in the first three minutes, his starters can't miss) to play games with revenue. I win, I advance, I get a bonus -- and at my level, the bonus for advancing is still more than 1/3 or 2/3 of any gate.