How on earth (!) can getting relegated be good for the accounts?But going backwards and not making any evident attempt to correct it will generally not endear one's self to the support. Therein lies the issue here: the club hasn't acted as if being 17th rather than 7th was much of a difference in their eyes, so long as the accounts remained healthy.
"Remaining Healthy" is surely staying in the Prem; bigger crowds & club merchandise, TV revenues (fixed & selected matchday coverage) to name but a few.

