Unless I've misread it you said "I think we can all agree that Everton were trying to gain a sporting advantage by signing players, that's pretty much the point."
What is it that I don't understand?
I don't think it's down to signing players whether it's what you think or I think or whether it's what the PL think - it's not proven. The club didn't think that but had reluctantly accepted the overspend. There is the mitigation from the club that wasn't accepted, whether the club was right or wrong. The point is no sporting advantage is proven it's more due to incompetency from the club. Unfortunately it was inferred sporting advantage because we had the over spend, that we had breeched, and so therefore 10 points.
We can all see the club has been mismanaged, cost of hiring & firing managers, the staff with the manager, players being bought on high transfer/high wages and duds.