Yes the MEN article , and the obvious pics of empty sections, lead the complete lie on the average 75k.
Especially in cups... But the poor season ticket holders are held at gunpoint to buy cup tickets... But luckily the prawn sandwich Cheshire brigade can afford to throw money at the problem by buying tickets and not turn up... But the bought tickets still count in the official ministry of misnumbers attendance figures released (empty or occupied)
The soccerstats site is good, but they've killed off a lot of the historical data recently, you used to be able to go back to 2008.
Another site for historical attendances is
http://www.european-football-statistics.co.uk/england.htm
Have a look at the attendance ranking (33) of United in 1931... But remember they are a massive club whose fans are never fickle and always will support them, because that is....The United way.
And then compare that ranking to our wilderness year in level 3 ...14! Not 14th in level 3, 14th in all 4 divisions.