I'm actually with them on this one, I actually find it hard trying to handicap myself enough to keep certain stats low, say if I want to make sure I get as many image variants as I can for lower stats. As for actual difficulty, in the current version, from a fresh new game, you can turn on everything that you'd expect to set you back right away (high pay, smallest size for classrooms, no discipline, etc.), buy the most expensive building (say cafeteria), and you'll go positive again before running out of money.
I tried modding it myself to make things a bit more interesting, but between spending hours getting errors while trying to figure out how to make things work the way I wanted, and keeping an eye on upcoming plans, I kind of decided to wait and see before giving it another go. Stuff like high academics increasing the decay rate of athletics and vice versa (encouraging you to specialize in only one until you've got some building upgrades to back you up) and more noticeable consequence from stress could go a long ways to making players think more and not just bulldoze through.