No, they need to build a sustainable future, so that is a balance between maximising both revenues and attendances, keeping the fanbase engaged and ensuring the matchday experience is as good as it can be. Big attendances certainly help that.
It isn't just about bottom line, that is short termism and not healthy in the long term.
That is why the £25 season ticket has been such a success over recent years. I've never seen so many young adults at home games and many of them will have benefited from that growing up and are now paying adults. That was long term thinking that paid off. It was exactly why the scheme was introduced in the 1st place.