If they advance to play Carolina (or Florida), I am confident that second round tickets will be less expensive (possibly by a considerable amount) than what you are seeing now for the first round (both in the secondary market and whatever the Devils have available).
The Devils full sths who renewed and were willing to commit to all four rounds got a great deal (even excluding what they can sell tix against the Rangers for, the per-game cost was very reasonable).
Full STHs have listed their (and/or extra seats that they purchased well below current pricing) at MSG-level prices. Seats next to mine are listed at ~ $350 (before fees .. over $400 after). If they sell and he get ~ $315/seat, each one he sells cover his cost of 3-4 of his first round tickets. Heck, he could decide to watch the first round at home and (depending how many home games there are in round 1) cover most of the next three rounds
What they are doing to partial sths (and, arguably, even to full sths who didn't want to commit to all four playoff rounds) is disgraceful ... particularly since they tout access to playoff tickets as one of the big perks of those plans. If not stated in writing, the clear implication is that there would be some sort of preferential pricing. Giving those folks the "opportunity" to purchase at similar pricing to the secondary market is of zero value.
I also agree that they are pricing out the average fan who has no ticket plan, but who may go to a number of games every yearI get why it's done, as the artist/promoter/franchise figures they might as well take the profit that would otherwise go to brokers ... but the difference is that the franchise needs to customer loyalty to sell tickets (both season, partial, and individual) ... so this may be very short-sighted. I am sure they got some new sths for next year by offering the playoff pricing incentive, but I am thinking they may lose far more partial plan holders, as those folks may see no value in that, and will simply go to the secondary market ... and also tick off the individual game ticket purchaser.