You're absolutely right. I was just trying to represent the way our detractors will view it, not endorsing the view - which I see as having no merit whatsoever.
One example is that people will think it somehow underhand or manipulative that we've managed to take ourselves outside the scope of the related parties rule despite us obtaining sponsorship income from state-owned Emirati companies, which is then not subject to the fair value test, when our legal owner is an Abu Dhabi royal and a minister in the UAE government. But under UEFA's rules as drafted, and despite UEFA's assessors seemingly trying to argue to the contrary back in 2014, the better view is that we and our sponsors aren't related parties.
We're perfectly entitled to exploit that, and we did, by valuing two UAE sponsorships at values that UEFA's assessors wanted to reduce. But why shouldn't we? As you say, the rules have been drafted in a particular form and we work within that.
In a previous lifetime, I worked in the UK central government, including on some legislative drafting projects, and I had that attitude then, too. If you produce regulations that don't achieve what you set out to accomplish, then you don't bleat - you recognise that you fucking well should have drafted them properly. If UEFA wanted different rules over related parties, they shouldn't have cut and pasted IAS 24. If they wanted a different definition, they should have devised one.
Unfortunately, fuckwit sports journalists either can't or wilfully refuse to understand this. They're reacted hysterically, doing their bit to create a febrile atmosphere around the issue that, according to the NYT, leaves UEFA investigators/adjudicators afraid not to punish us for fear of their own reputations. That's really disgraceful reporting.