_ Let my try it this way.
That 40k in ticket sales, etc can't be directly applied to the coaches salary.
In other words you can't claim that 40k lost is 40k gained for a prospective new coach (presuming that a new coach translates to more people, which is probably a safe assumption). Mainly because that 40k is split up many different ways. And because of that the decision isn't so clear cut.
Another way to say it is that firing Lee and hiring a new coach will not "pay for itself" with increased ticket sales imo.
The bottom line is you have to have the money to do it. And with the possible cuts coming, all I'm saying is that it's entirely possible that regardless of attendence figures, we may not have enough money in 2009 to fire a coach and offer another coach a highly competitive salary.
The AD may decide to simply let Lee play his contract out, and then look for a guy in 2010. (hopefully not, because this board would surely be in full on psycho lockdown mode!)