I think people are misinterpreting what this list is actually about. It's about the quality the fans get for the money they spend.
Keeping that in mind, it makes perfect sense that Phoenix would be the best and Toronto would be the worst....
Phoenix made it to the conference finals this year with the lowest ticket prices, parking, and concesions. Toronto missed the playoffs (once again) with the highest prices in all three categories.
And just for the record, Columbus did make the playoffs more recently than Toronto, in addition to the major difference in prices.