http://www.youtube.com/watch?v=VBLaMho55oY&feature=player_embedded#!
Skip to 1:24. Notice those square openings on the 1st ring/tier where the fans enter the stadium? Compare that to pictures we are seeing now, and you realize that the height of the 1st tier as shown in the construction pics is maybe 40% of the total height/length (on the sides that do not have the VIP boxes).
According to the financial report on Juventus.com, revenue from ticket sales was 18.4m last season. 35-45m a year is not quite 30m more, but something is probably lost in translation here. Maybe his total includes money from ticket sales and from the museum, restaurant's, bar's, etc.