The University of Tennessee athletic department states "The latest addition to the facility are the 78 East sideline skyboxes in 2000, bringing capacity to 104,079" The largest crowd in attendance was the Florida game in 2004 with 109,061. I think what Boca Lance was getting at is Tennessee has tiny seats and that's why they have 104,079 seats. If Neyland Stadium had normal size seats it would hold 97,000.
http://utsports.cstv.com/facilities/tenn-facilities-neyland.html