Here's my thought - and I had an Ag here at the office agree given the fuckover he got on his seats this season - he is being relocated from the seats he's had for a long time due to the renovation.
They will probably sell those seats and put a plaque on them that says "This seat is reserved for the 12th Man Colonel Chester Willynipple, who has a burning desire to serve." And some idiot donor will pay for the privilege of having seats he can't sit in.
Another thought was that they are stuck with some seats with an obstructed view or that exceed the Fire Code or something if humans actually sat in them - so they are marketing them to make money even though they are empty.
Then there's advertising...
The Burning Desire Section sponsored by Tough Actin Tenactin.
OR
The Burning Desire Section, sponsored by Penicillin
OR
The Burning Desire Section, sponsored by Cinnamon Flavored KY.
OR
The Burning Desire Section, sponsored by Vagisil.
Feel free to chime in...