It makes me wonder about Utopia season 30 Heaven.
I suppose it will be the same thing. The difference in revenues would probably be over 150k jumping from D2 to D1 with a large arena, but the Utopia teams will be nowhere near that and the deficit (without NT/U21 players) will also be larger. $1 million promotion bonus is a lot of cash though.
Ultimately it's a trade-off. Economically D2 in Utopia does not have the potential to generate profits as much as a D2 elsewhere compared to lower divisions. However you're still better off in D2 than you would be in D3 because for the same running deficit you can afford a much better roster (and this will impact also the money D2 teams will be able to make from the Cup).
A 151K salary is a lot better than most D3 playoff teams will have at least in the first half of the season.