He was silly in posting it, i'd be all for just accepting it and moving on.
Except...£40k? Seriously? No court in the land would even think of applying such a cost against someone for trolling, defamation or lewd comments. What on earth makes the FA think they can charge anybody £40k for a first offense of supposedly bringing in to question the integrity of the referee? Why £40k anyway? Is this a percentage of weekly earnings or a random figure plucked from David Gill's arse?
As others have already said, this FA procedure for reviewing incidents and such is very murky, some get reviewed, others don't, some are pulled up, others are not, often on technicalities and personal opinions of this shadowy FA panel.
How about full disclosure, FA lists incidents on its website that it is asked to look at, date for review, and report when decision made, and whether it can be or is currently being appealed, alongside the FA guideline punishments for such actions if found guilty.... Yeah I know, about as likely as UEFA volunteering for an external audit of their finances.