O'Sullivan will face Kyren Wilson in the final after a 17-16 win over Mark Selby in Friday's semi-final but the Rocket is not a fan of the decision to allow spectators to attend the clash.
The tournament was originally one of the test events that the government would allow a small number of spectators to attend but that was scrapped during the first day.
However, the government have now performed a u-turn and fans will be allowed in for the final on Saturday and Sunday.
However, speaking after winning his semi-final, O'Sullivan hit out at the plans, saying: "From a business perspective I’d be like, 'let’s see if we can get 2,000 in there, cram in as many as we can, let’s get as much cash as we can'.
"But really, when you look at other sports: golf, Formula 1, football, tennis, they’re doing the responsible thing, I think, which is playing with no crowds.
"I think it’s a little bit irresponsible, but I get it from a cash perspective, there’s a few quid to make out there. Maybe just cram the Crucible as many as you can, get a few more seats in there! Let’s take some cash!"
O'Sullivan had threatened to not even play in the tournament because of plans for a crowd, telling the Sun last month: "If they start bringing in crowds in, even if it is only a couple of hundred, I wouldn’t feel good about that.
"And I think to the point where it would even affect my willingness to participate. I don’t think there should be any crowds in an indoor area until at least 2021 and, to me, it seems insane that we are even talking about it.
"I just think it is obvious that is something we have to do in certain situations, to protect other people and lessen the risk."