According to Darren Rovell, "only" 400 fans are affected by the seating problem in Cowboys Stadium for Super Bowl XLV.
NFL: Only 400 fans will not be accomodated. They will get $2,700 for each ticket. 850 fans got similar or better seats
Those 400 fans will be able to watch the game outside of the stadium as well according to Rovell. Only 1,250 fans in total were affected, and the other 850 received "similar or better seats."
Regardless of the outcome, it's still embarrassing to Jerry Jones (and by extension, the Cowboys) and the NFL.