I n an era of chronic overspend, transfer embargoes and points deductions for breaking financial rules, how refreshing that two teams who live within their means will contest the Championship playoff final, the English Football League’s showpiece event and a game worth at least £170m to the winner. Not so long ago Luton Town and Coventry City, clubs with a rich tapestry of top-flight moments, were black and blue – it is only five years since they were lining up against each other in League Two – but now they are on the verge of the bells and whistles of the Premier League.