I wonder if UEFA's route out of this is now to say that they believe we definitely fiddled the books but, had they known about this in 2014 when they issued sanctions, it wouldn't have made any difference to the outcome anyway, we've since been fully compliant and they believe no further sanction is required and the matter is now closed for good.
That way they can find us guilty and justify the second investigation, but reduce the risk of us taking further legal action. We then say that we don't accept their findings, we've done nothing wrong and the investigation was as a result of stolen documents but as we've not suffered any punishment then we won't be taking this further. Or we could just go to CAS, which wouldn't really have a major impact on UEFA or FFP even if we won.