Interesting, all that extra expense of building them for an extra $4k, if he sells them out, over a sellout of 40 at $975. I think selling the 40 would be easier to achieve. I think this proves my point, so far?
I see what you are saying, but at the same time I did see an example of a guy who sells 50 luxury boxes every single game. I think also the bigger factor is how long you anticipate being in the game for. If you plan on being around long, then eventually they will pay for themselves and everytime you sell any seat its pure profit. So if you are still playing this game 5 seasons from now, I am guessing you will be further ahead if you have 50 luxury boxes over 40.