80,709 fans were at last year's WrestleMania 32 in Arlington-Dallas, according to the Arlington Police Department via Fightful.com. That is far less than the 101,763 attendance announced during the live broadcast and subsequent WWE programming. If you include the staff that worked on that show, wrestlers, trainers, personnel and comp tickets given out to friends and families then that would get them closer to 100,000 fans but the Wrestling Observer newsletter reported that there were a total of 97,769 people in the building.
The 101,763 number touted by WWE includes "ushers and ticket takers" according to Vince McMahon in February's WWE earnings conference call and WWE's corporate documents say that the paid attendance was in the range of 73,111 and 85,888.
The show still breaks the all-time paid attendance record. The previous record was held by SummerSlam 92. That show had 79,127 paid fans in attendance and WrestleMania III (despite the announced 93,173 attendance) sold 78,000 tickets.
It's not unusual for companies to announce inflated numbers for events such as WrestleMania and internally, Vince McMahon has explained that the announced numbers are for "entertainment purposes."