For 15%, nobody goes, for another unknown percentage, the person who bought doesn't go and passes the ticket on. Shows how many are bought as 'final tokens' rather than tickets to the match.
They didnt count towards the final last season.
But it might still be some of the reason. The ones that dropped to 0 credits, there were people on twitter and in here saying it would count to the final. Even tho it was clear from the start of the season they would not.
You also had COVID last season on travel restrictions. One of our group got it before the AC match and so could not get into italy with a positive test. His ticket went spare.
Last season was unusual like that for a few reasons - to be drawing any conclusions from