Source: The Wrestling Observer
According to sources, WWE did break their WrestleMania attendance record at WrestleMania 32 but they didn’t draw over 100,000 fans as they claimed.
WWE reportedly had over 93,000 fans in AT&T Stadium but it was still under 94,00. This was enough to break the WrestleMania 3 record (93,173) but it was nowhere near the 101,763 that they claimed.
WWE WrestleMania 32 was also the highest-grossing event in WWE history with $17.3 million.