The whole bowl experience is a racket and not at all based on supply/demand. The town/area make out well (rest, hotels, etc) and the tv partners make money. MU/CUSA will break even or something close to that. ESPN etc will have the kids do charity work for PR and in return will get a grab bag of gifts. The schools fans will get reamed to subsidize the profit of the other entities. That is why there are 35+ bowls.