I have tested most divisions and clubs in FM21 (all on latest patch).
You can read my free and non-monetized article on it here.
As a teaser, here are the top 20 (active) clubs worldwide:
Chelsea 142 PA, 145 PA, 130 PA, 153 PA, 153.5 PA, 147 PA = 145.7 PA
Rennes 125 PA, 171 PA, 143.5 PA, 141...