1 - Borussia Dortmund (GER): 81.365 ≈100%
2 - Bayern München (GER): 75.000 ≈100%
3 - Interazionale (ITA): 73.555 ≈ 100%
4 - Manchester United (ENG): 73.488 ≈ 99%
5 - Milan (ITA): 72.362 ≈95%
6 - Real Madrid (SPA): 68.588 ≈ 81%
7 - Olympique de Marseille (FRA): 63.621 ≈ 65%
8 - West Ham (ENG): 62.468 ≈ 100%
9 - Rome (ITA): 62.439 ≈86%
10 - Tottenham (ENG): 61.726 ≈ 99%
11 - Arsenal (ENG): 60.113 ≈99%
12 - Benfica (POR): 59.594 ≈91%
13 - Atlético de Madri (ESP): 58.857 ≈86%
14 - Celtic (SCO): 58.553 ≈ 96%
15 - Flamengo (BRA): 56.743 ≈72%
16 - Eintracht Frankfurt (GER): 55.220 ≈95%
17 - Stuttgart: 53.300 ≈99%
18 - Manchester City (ENG): 53.311 ≈ 100%
19 - Borussia Mönchengladbach (GER): 53.255 ≈88%
20 - Newcastle (ENG): 52.106 ≈ 100%
I put them there, but in reality this “new” number of theirs is not really correct, if you consider their attendance before the reform, they would not be first. So, I considered only after the reform, it went from 72k total seats to 83k seats