It’s the difference, I allowed for the anomaly of rounding up and rounding down because obviously the numbers aren't exact, as they are secondary and decimalised and it doesn’t take into account the points deduction.
Because it’s the closet comparrison that can be made qualitatively - is it fairer to compare the context of Everton 23/24 to Chelsea or Real Madrid. Which creates the deviation we are debating.
You can’t really do a like for like quantitive comparrison (which is what is being attempted here) with qualitative variables you’d want Jose to be managing I don’t know Leicester this season, with their budget in the summer.
It’s whether the deviation created is based on ability or resources and I don’t think it’s that stark when you start adding in qualitative variable. Surprisingly so.