Attendances is one factor, but it's only one factor.
Most LoI clubs are businesses that are open 20 days a year. That's an appalling business model.
With the space they have, they should be looking to increase non-matchday revenues - and many ground moves in England have been for this reason, for example. (And others have been for land-grabbing reasons, of course)
In theory, an out-of-town ground with various amenities attached - retail, leisure, etc - could be a bigger community focal point than a central ground with no room for expansion. I don't think Wexford or Longford have any such amenities.
This is all in theory of course. But the basic point is that the idea of "The ground is easy for me to get to, therefore it's the best location for it" is dangerously out-dated in this day and age.
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