From a Millwall fans forum ;
"However, looking at it from our point of view, it means that if we had finished with 3 points less, we would now be in the final. So in effect the punishment is also rewarding mediocrity over success."
"In all seriousness mate, the more you consider the situation, the more you realise that actually us playing Boro for the last final spot is the only fair thing to do.
My reasoning is as follows:
Both us and Boro LOST in the semis. Therefore it cannot be that Boro have shown any betterment of us in the play offs. And as we finished above them in the league they didn't show any betterment of us there either. Therefore it cannot be just and right that Boro get to the final ahead of us."