Yes, exactly. If you overachieve by much (or - the other way to look at it: if you lowball on your prediction) you will receive less than if you set a higher task and "only" fulfill it. Still managing your ticket prizes will matter, but the prediction should target the "willingness to spend" on the fan base. It might also influence Merchandising, but that´s not crucial for the suggestion.
I´d prefer coach / manager choice of the seasons aim, because finances and team evaluation are quite important in managing.
Zwei Dinge sind unendlich, die Dummheit und das All...