surely thats the point re attendence, if a home team tanks then the atendence should be hit say 10%, if they tank next home game 20% and so on - that will stop their income - the issue is how to measure it.
We had a team in a div last year that sold every player approx 3 or 4 games before the end and gave walkovers, they started doing it this season but have since purchased some basic players but are obviously going down - they should have all their home game income taken away - end of story.