The subject of Steep Stands and if they are closer or further away comes up a few times. I've done a crap attempt on paint, with an even crappier photo of my attempt, which helps explain the issue:
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You may have to zoom in but the blue lines show the gradient. And black lines show the steps.
What I think many do is simply pivot a line in their heads to think that steep looks closer.
However the second image shows that you can't do that because the steps are no longer a series of horizontal and vertical lines.
The only way then that steep can be closer is when we reduce legroom as below. Both on the same gradient you can see that the tighter legroom fits more rows into the same space.
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What happens though when we reach minimum legroom?
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Above is a shallow stand with equal legroom to a steep stand. You can see the radius shows that shallow stand is closer. In this example 6 rows are the same distance as 4 rows of the steep stand. The steep stand is just higher up but definitely not closer.
Obviously there's other things to consider, and a stadium will have to have compromises. We all want a good view, especially when bringing kids who struggle to see over someones head and we all want a certain legroom etc.