Absolutely, there is. If you're an 81 win team, then 85 wins is within the margin of error. Look at the Orioles this season. 83 wins and they were in the wildcard run until the last week or two.
Doesn't matter if they make the postseason, if they have something to play for, fans will show up in large numbers.
On the other hand a 70 win team is not going to attract very many fans.
(Buckle up for grump mode)
A ~10m/year-ish jersey patch deal will cover a lot of unsold seats. At $75/ticket it covers a drop of 133,000 fans. If they non-tender Voit, that's another 110,000 people they don't need to buy tickets.
They don't care whether anyone attends the games, and a lot of their buyers will buy tickets no matter how bad the team is or how much the tickets cost, because drunk clients at baseball games is good business at nearly any price.
