Whether something is permissible or not is black and white. As you say we made fanciful deductions that were thrown out. It was only after we admitted our guilt that our claimed deductions became attempts at mitigation.
The sponsorship stuff, people will argue we were getting over market rate so it was dodgy anyway. That’s not under investigation, and is the norm. The “we could have sold players for more” attempts are massively unquantifiable. The player X one is ususual, but I think a very very reasonable stance. Not saying we sell him for £20m, but it is a fair point. In the end, I think the sheer number of arguable reasons do add up to enough that should have been considered.
The regs seemingly do not allow for subjective adjustments for unforeseen events which is always an issue, just as the FIA regs meant Carlos Sainz still got a penalty for a manhole cover on the Vegas strip destroying his engine and battery. As per the regs, but totally rediculous and unsporting in the extreme.
As appalling, contradictory and attacking as I think the report is, the fact is it says no deliberate attempt to breach (but maybe lazy presumption that everything would be ok), and no sporting advantage.
We’ve operated a salary cap! Never heard that mentioned until yesterday.
I’ve forgotten now what the P&S rules are supposed to achieve such is the misinformation. If it’s to stop billionaires ploughing money in to fast track up the table. Not guilty - because no sporting advantage per the findings. If it’s to stop going clubs going bust, then attempting to relegate a team operating on the breadline thus reducing the sale value of their players, sponsorship income, TV income, then it doesn’t achieve that sim either. Not sure anyone knows what it’s supposed to be for. Which is why they will bin it as soon as our appeal is finalised, new regulator will come in, who have hilariously already said no points deductions going forward.
I actually give up with it all now. Time to just watch football again which used to be the whole point.