Here's the thing about attendance. Everyone papers them. It's not just WWE. And it's information that is very easy to access by calling a box office and asking with press cred. They will give it to you. If they say 86,000 tickets were punched, because they're accounted for, it's silly to say "oh, we went over 100,000 fans" when there are legitimate sources to disprove it. Point blank. WM32 broke records. Good enough. It just didn't reach 101,000 like WWE says.
Furthermore is that these days, sales numbers are a part of WWE conference calls. The real numbers, because they can't lie to investers. Where they publicly admit they paper numbers and have in fact said those inflated numbers are "storyline numbers".
There is nothing wrong to doing it. But Dave Meltzer is a fact-checker. And it's his job to tell you the facts. If you want to complain, be a dick, whatever. The proof is right on WWE's corporate site.
But at the same time, Meltzer has been wrong sometimes especially has it concern to WWE attendence number like the Wrestlemania 32 numbers for exemple. He reported one number and then WWE reported another higher number at their conference call and Meltzer never wrote a retraction about the fact that he reported a false number. That's the problem with Dirt sheet writers compared to reporters, they don't have the same connections within the WWE that reporters do, so they have to go with second hand source that might or might not give them the right info and since they have to publish a new issue every week they just go with what they got and don't always fact check their info. Meltzer while well respected is guilty of that, not because he not great at what he does but because he doesn't have time to fact check everything that his sources give him and since he doesn't have a lot of contacts within WWE compare to other companies, he kinda stock reported second hand stuff that may or may not be true.