Owners rely on butts in seats, concessions, local advertising, and merchandising. Players rely on endorsements, merchandise sales, etc.
Cash cash cash
But, just to be fair
#BoycottPlayoffs
#BoycottSuperBowl
There are NFL teams with Season Ticket Waiting Lists of 20 min to 30 years and the empty seats we have seen a games were bad games with bad teams. The Saints, which play in one of the smallest and poorest NFL market, have averaged 70 people below capacity per game.
If the game is good, and the home team is in contention, people will go to the game.
Alternate to superbowl: http://www.chiff.com/articles/puppy-bowl.htm