He points to the example of Tamworth, who lost in extra time to Tottenham in the third round this year, rather than taking their visitors to a lucrative replay.
“That’s generational wealth,” says Gorman, “the kind that sets the club up for the next 20 years, and we’ve benefited from that.
“So for me I think it’s a shame probably and it doesn’t benefit the football pyramid.”
Exeter will bring in around £650,000 in ticket revenue for Tuesday’s sold-out match.
But Gorman estimates that they would at least double, if not quadruple, the gate money if the game was hosted by Forest.
“If we’re on TV we can do different things with our corporate sponsors, hopefully give them a bit of a boost in terms of profile, and it shows the opportunity of being associated with Exeter,” he says.
“They’re the things that we kind of concentrate on, so it’s very good in terms of being at home.
“Naturally from a complete non-emotional, financial, point of view, the ties are obviously better away, but I think to me the opportunity being at home, showing off what Exeter City is, is probably more than the financial reward of being on an away tie.”