Jets fans who tried to sell PSLs this year lost an average of $3,233 per seat. Giants fans lost an average of $189, even though their team won the Super Bowl last year. And Cowboys PSL owners lost an average of $2,390 per seat since their stadium opened in 2009.
In Dallas, the losses were especially bad for licenses to luxury seats. One fan sold two PSLs originally worth $100,000 at a $95,000 discount. This year, 16 PSLs have sold on STR Marketplace for club or loge seats that were originally priced from $12,000 to $50,000. All 16 sold at a loss of at least $11,000.
http://www.forbes.com/sites/danalexander/2012/09/05/nfl-psls-have-become-very-risky-investments/