Dymak
Player Valuation: £40m
We're talking about top end of the table. Thankfully we're still a top flight club so I don't see what 'play offs' have to do with it.
Because the play-offs were brought in in order to solve the problem of mid-table teams having nothing to play for half way through the season. After the introduction of the play-offs, mid-table teams had something to compete for.