Is this the real unspoken reason for them refusing to introduce the desperately needed ticket exchange system? Everything about it screams out that it makes sense to introduce it from every conceivable angle. Fans who cannot make it recoup a portion of the ticket fee, fans who otherwise could not get to see live games get a chance to go to Parkhead, there will be more fans able to cheer on the team and the operations will get more income.
Empty seats do not spend any money various an ad-hoc visitor who only gets occasionally will tend to visit the club Superstore to splash out on merchandise and also don't fully appreciate how crap the food offerings can be and so will but cardboard pizzas, dried out dogmeat burgers or some of the other culinary delicacies and over-priced drinks on offer.
Why would any business deliberately turn their nose up at extra revenue with a scheme that would be at worst, financially neutral? There would undoubtedly be an admin fee factored in to every transaction, so this would at least cover the costs to the club, if not run at a profit!
But at this time, the board can insist that there is no need to increase the capacity as you just have to look at all of the empty seats at every home game. This is despite them already been paid for and a waiting list for season tickets said to be about 10,000 fans (I might be well out of date on this approximate figure).
Maybe it is because doing the long overdue upgrade of the stadium is such a huge expense that will significantly eat into profits, which in turn affects annual financials, which in turn affects the bonuses of the very people refusing to contemplate this obvious option. So by kicking the can down the road means these already highly rewarded employees can receive even more from the club rather than us investing this money to improve the club for the future.