But the problem is you have to charge much less money for lower tiers in order to sold them out most games. WattnDidde for example has the price of $30 for a lower tier seat. Since a lower tier costs $700 to build, you'll need 31 home games to get them back and start to make profit. Since you have 11 home games/season, that's almost 3 seasons.
$700 divided by $30 is more like 23.33, not 31, which ends up being more like two seasons plus two home playoff/relegation games. And from that moment on it's always profit when the seat sells.