The decision isn't resting on much legal foundation dave - what are the criteria for it being up to twelve points, or ten points out of those twelve? What advantage did we get from overspending at that time? How does this overspending by less than £20 million compare with - for example - secret payments to the club from an owner, or an owner spending a billion pounds on transfer fees alone for two seasons when they are out of the Champions League?
As I said above the finding is one thing (and should really only be reassessed when City and Chelsea face the same process), but the deduction gives the PL nowhere to go for future cases; everything where PSR has been breached by more than £20 million must now result in a deduction greater than ten points. Every PSR case where the club blocks or obstructs the investigation must now result in a deduction greater than ten points.
If that is where the PL want to be then fine, but they really need to write that down so everyone understands it.