When you consider Iowa seats 30,000 less than the PSU, UM, and tOSU, it's very impressive.Interesting article big money in college athletics for sure. Iowa is about what I thought on football revenue.
Did you take a look at his revised numbers, adding 65% of BTN revenues into the FB column?
http://www.kristidosh.com/wp-content/uploads/2011/01/Big-Ten-Adjusted-Financial-Data1.pdf