But the numbers submitted by Everton are due to a pot they sit in, nit as to whether they exist or not. Our financial position is exactly the same as reality, whether HMRC or the PL see it. Yours were, allegedly, or admittedly by your owner, falsified.
You've clearly read the report, so you will know that it states that Evertons was an unintentional breach. Chelsea and City by their very nature were intentional. That's immeasurably worse and should, in my opinion lead to immediate expulsion from the league. If I'm being honest, I'd also add a caveat that for each hear in which they falsified accounts, they have one season of being unable to return to the league.