I have seen your posts around this bulletin board, and I have to say I really respect your opinion and knowledge. But I saw most of the ATP finals of the 90's (on TV) and they were top notch, with all the best players in them. There was no decrease in depth or quality from when it was in New York.
I do agree though that Madison Square Garden in New York has a huge tradition to tennis. Famous tennis matches there go back to the time of Tilden, Vines and Budge. It was a big Pro event in the 60's with Laver, Rosewall etc. too. Hence, I would, along with Ivan Lendl, like to see it back there.