I would agree with you that it is better to have the final in a sold out venue but it wont matter as all finals from 2010 will be held in the new lansdowne (Aviva) as it is part of the sales pitch for the presumably totally under sold FAI Vantage Club seats.
Click here and go into drop down for any of the packages and clear as day is FAI Ford Cup final.
BTW Capacity is 50,000 not 60,000 iirc.