Corporate boxes are there for executives to a) have a perk, take out favored clients, and c) reward employees. The worse Rovers play, or the smaller our fanbase is, the less all 3 become viable reasons to buy in. It happened in Dallas with the Cowboys in the late 80s-early 90s.
The attraction isn't so much the "I'm at the game" as "I'm above the hoi polloi, in luxury, getting served food by a waiter, and I'm watching footy. w00t!" I think it's the air of privilege more than anything else.