Undoubtedly. But when that set of accounts was released the other 19 clubs were told “no case to answer.” Our relegation rivals said are you sure and were separately told “no case to answer”.
I reckon we may have put stuff in the Covid pot aggressively because we had to (e.g. we could have sold Richy and Dom but couldn’t etc). Probably embarrassed the PL because their rules may have been too vague. Not a great thing for us to exploit, if we did. Then other mitigating factors like Mosh’s pocket money being taken away, our record set piece taking signing being reduced to a saleable value of ABSOLUTE ZERO for reasons outside of football. Seemed like we looked miles over but were only punished with spending restrictions and info sharing.
Seem to be the next set of accounts, that actually show some good progress in righting the ship, that got the PL’s back up. If we have misrepresented something deliberately, or failed to comply with an undisclosed restriction, then we are bang to rights. If the commission does its job properly and finds we have been stupid, there’s little to complain about, other than inconsistency with other clubs.