Many seats at low prices do make more money than few seats at high prices.
That might be true. But every seat you build takes a full season on maximum prices until you break even. If you take average prices such as you suggest it takes two seasons. From this moment onwards the seat brings return but the other seats (those that you had before) bring less return as you need to lower prices to fill them all. On top of this: what happens if you are promoted to a higher league and yyou lose more games - again you need to lower the prices...
My conclusion: you have to look at profit, not just at income