If the university itself is subsidized by taxes because tuition doesn’t cover all expenses. And then you have a mandatory fee lid with tuition that goes to athletics. It’s the same thing. That fee should be converted to tuition to help lower the amount of subsidy the university needs from tax dollars.
Money is fungible. So you can say no tax dollars go there but a mandatory student fee that doesn’t go the university but instead athletics just means the university needs more tax revenue