Pretty good article in the Gazette about this issue today, in the article:
Why the sudden change? That’s for Delany to say. But a few facts regarding Big Ten bowldom indicate the schools are getting played by their hosts. Eight different Big Ten schools submitted 2011-12 bowl reports to the NCAA, which were acquired by The Gazette via the Freedom of Information Act. Those eight schools were required to sell 102,898 tickets. More than 35 percent — 36,409 — went unsold. Many of the tickets were in upper decks and stadium end zones.
Breaking it down even more, if you remove Rose Bowl-bound Wisconsin (which sold 24,750 tickets) from the mix, the other six schools were given 78,001 tickets. About 47 percent — 36,262 — were unsold. The costs of unsold tickets syndicate to every Big Ten school and is subtracted from everyone’s bottom line. The number likely is worse considering the Big Ten’s two schools that have yet to submit numbers to The Gazette were Penn State and Northwestern, which were dispersed 18,000 tickets for low-level bowls.
On Iowa Daily Briefing 4.26.12 | TheGazette
The article also has some very good info about the new playoff system likely coming in 2014.