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Germany has three national leagues (as opposed to England's five), and there are two 'second' teams in 3.Liga (Stuttgart and Dortmund). After that, it's regional leagues, with attendances about on a par with Conference South level.

A point totally undermined (in Germany at least) in the WSC link in post #39.

Worth looking at this article from seven years ago about problems with B Teams in Germany. http://www.wsc.co.uk/the-archive/923-Europe/598-the-killer-bs

The B Team thing will only involve Youth Development Squads from Premier League clubs, not Championship (or lower) clubs.