I always factor the NYE game in to the season ticket cost. That is, you only get 15 home games each season plus that one on NYE.
I have attended a couple and gone to parties afterwards, and dished off the tickets to other people a couple of times.
Last year, I found out a couple of days into the new year that the people I gave the tickets to decided there were better things to do than attend a bball game on new years, so my seats sat empty.
I think it is a question of whether the basketball is enough of a drawcard to deliberately put itself up against one of the busiest party nights of the year. I am sure some families love the concept, but at the same time, others would prefer to go to the fireworks at Glenelg, Semaphore, the City, TTG, etc, or watch the Sydney fireworks on TV.
My vote would have to go to NOT playing a game on NYE, because I want to watch Sixers games, but also want to accept party invites from friends. And if it comes to a choice, do I go see the Sixers (who I will see 15 other times plus finals this season) or catch up with people I might not see for another year?