You are right game set match and I win. We have been reporting attendance as tickets sold since the early Scott Farmer days.
Until you can produce a recruit that said I am not going to UL because they announce tickets sold and not butts in the seats at their games.
Or if you can show me an opponent who said we refuse to schedule you because of the way you report your attendance as tickets sold and not butts in the seats.
Or bowl bid we lost because we reported tickets sold as attendance and not butts in the seats.
Show me where any of those things have happened because we counted attendance as tickets sold and not actual butts in the seats? That is what you are claiming the intangibles are. Until you can produce actual examples I will rest my case and call it a victory.