Obviously, Iowa had more home games, 2 more to be exact, thus a higher total number. However 100 wanted to talk "attendance smack". How many times when talking about attendance does one compare the total number, compared to averages? Never, because a team that has more home games will most likely have a higher total.
I'm not sure what 99.4% of full capacity ranks compared to other schools, but I'd imagine it would be towards the top.
The same question could be asked for Iowa football this year. They were 12-0, yet had extremely low attendance numbers compared to years past.
Well, obviously then Iowa had more total attendees (paid attendance) during the 2014-15 season and that matters because it generates revenues for the athletic department. In (your) theory, it is best to schedule as few games as possible, but make them against quality opposition so that the team/department can then lay claim to averaging more attendees per game. I don't know any financial institution that is transacting 'averages' of attendance, only dollars. Don't ever mistake the fact that money is the overriding goal and responsibility of the AD.
Percentages of capacity are very weak for similar reasons. Yes, isu nearly sold out to capacity - but, that only tells part of the story. What were tickets priced at for instance? The question that no one seems able or willing to address here is why isu failed to reach, in your vernacular, 100% last season (see below).
Compare the pre-season hype of isu men's basketball 2014-15 to that for Iowa football 2015. Tell me that even you are not able to recognize a very distinct difference in the overall mood of fans going into those seasons. No one expected Iowa to go anything close to undefeated on the year just completed. Compare that to 'potential final four' team in basketball for isu. Iowa 'aveeraged' 63,142 per game this season which is over 6,500 better per game than isu drew to its new and expanded facility. The use of the term 'extremely low' is opinionated, especially given that isu has never played before that many fans at a home contest in Ames, but hey, it is what it is. I am guessing that demand for Iowa home games will see an increase in the next year or so. Can you say the same for isu football?