Oh they very much are.WTF are you saying here? The financial situation was NEVER the issue. Everton had at least 4 strong mitigating factors why they overspent and they were all sourced back to the PL's own doorstep.
Everton are not to blame here.
In any case, as I said, you and your attitude are the past mate. An irrelevancy. You represent no one.
Look, the PL are wrong 'uns. They were out for blood and wanted a show trial. BUT, Everton did things badly. Yes, they were transparent and I think that should be worth something - they didn't try to cheat - but they still messed up.