I understand that playoff games don't generate any ticket income, which I completely agree with, but I have finally raised enough money to upgrade my stadium to Level 7, and I only needed my next match to have a large attendance to start building, and then my playoff game generated an attendance of '10', meaning that i now need to wait until I get 4 more large attendances before upgrading.

I think either the attendances should be more realistic, even if they generate no income, or they shouldn't be counted towards that 4 out of 5 requirement you need to upgrade your stadium.

I think the playoff match is not counted in the 4 on 5 matches you need.
But in any case I agree that it should count and have attendance.
Something like: free entrance to help the team to win the playoff!

it doesnt count as boosta said.