I believe immediately after the season end the rewards are lower because season end rewards are being paid out, thus reducing the available DEC from inflation to distribute to players. Then it's just a matter of how many players split the existing inflation (normally constant, but it can fluctuate with the price of DEC, as we have seen).
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This would confirm that there are less players active at the beginning of a season and therefore more DEC available for the active ones.
Yep.
Interesting, it would make sense that this is the reason