I get your point. You'd have to mitigate that the war in Ukraine affected Everton massively. Dismissing that which I think the IC did, is ignorance at best.
What bothers me is the same Everton denied the claim from the PL that they had made a breach and said they would defend it robustly. Lo and behold, we
are guilty after all, and we accept that, but we didn't accept the figure & then came the 10 points.
This is all my rrrr's. The PL are making an example of us to ward off an independent regulator. They are gunning for us and yet they've rigged punishment against the breakaway 6 to diddly squat, and will do likewise for City's 115, whilst there are other clubs in different ways, IE Chelsea, Newcastle (Saudi's) that have big big questions hanging over them. And the IC have screwed us over not least saying we had no sporting advantage and then gave us a sporting punishment. There are many holes in my opinion from what the IC came out with. I don't think they were impartial either they were certainly directed by the PL and the participants appear to have conflicting interests (other PL club ties) and also interestingly, similar background, shall we say, to Everton FC.
Everton fluffed it effectively first time around, and may have anticipated a different kind of punishment. They better not mess the appeal up.