Maybe he decided to tank for fifth ?
I guess, but the financial changes make that not so appealing any more. it's either save 50% payroll (350-400k?) vs a minimum of a half a PO game income (~300k). So if you're sure to lose the 1st round game, you'd save a little (maybe 100k?) by finishing 5th. but being in the POs give you at least some chance at another 300k in round two, plus the attendance benefits next season for having a good season.