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In regards to #2, the values in the file were selected so that relatively era-appropriate player salaries would be generated. To get that, much of the other financial data must, of necessity, depart from reality quite a bit.
Spritze authored the new financials.txt file with the above goal in mind. In his testing it achieved the goal, or at least, better than the prior financials.txt file did.
Realistic figures in all the various financial areas (e.g. ticket prices, media revenue, player salaries, etc.) is going to have to wait until the financial model in OOTP is redone, as I don't think the current system is robust enough to do it.
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"We choose to go to the moon in this decade and do the other things not because they are easy, but because they are hard. Because that goal will serve to organize and measure the best of our abilities and skills, because that challenge is one we are willing to accept, one we are unwilling to postpone, and one which we intend to win."
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