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In regards to #2, the values in the file were selected so that relatively era-appropriate player salaries would be generated. To get that, much of the other financial data must, of necessity, depart from reality quite a bit.
Spritze authored the new financials.txt file with the above goal in mind. In his testing it achieved the goal, or at least, better than the prior financials.txt file did.
Realistic figures in all the various financial areas (e.g. ticket prices, media revenue, player salaries, etc.) is going to have to wait until the financial model in OOTP is redone, as I don't think the current system is robust enough to do it.
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