Wow, West Ham must be desperate for every single penny. (Like we didn't already know that). This Groupon offers savings of up to 53% off tickets...
I've had some dealings with Groupon in the US, and the thing to remember is that the business doesn't get all the money from the deal, not by a long shot. I've known of businesses that have received anything from 50% to nothing (yes, nothing... - Groupon used to tell people it was worth it to 'drive awareness'), while Groupon pocket the rest.
All of which means that even if (best scenario) West Ham are getting 50% of the cash from the deal, they are really only getting about 23% of the full price of the tickets. (Full price - £86 for 2, Groupon deal - £40 for 2, Cash for the sham - £20 for 2 at best.)
I guess desperate times really do call for desperate measures.