It's not clear though. It's certainly possible but there's a clear link between the Executive Council, which Is headed by 'HH', and the Etihad sponsorship. That document is the one certainty we have. And it says, if I recall correctly, that the EC "covers" the Etihad sponsorship. What we don't know is how it did that. Did it give the money to Etihad, who then passed it to City, or did it go via ADUG, along with Etihad's own contribution?
It's not something I've thought about before as I'd assumed from that Booz Allen presentation that the route was AD Exco -> Etihad -> City. But in the light of the Der Spiegel emails it's entirely possible that the money was routed from ExCo to ADUG for all the sponsorships, where it was added to the contribution from the sponsors themselves, then split up into the requisite streams and sent to City as separate remittances, in line with the individual sponsorship contracts. I've been saying "Why would ADUG suddenly pick up the sponsorship funding when ADEC were previously providing it?" but the new reading of events, with ADUG collecting the money, would answer that question.
UEFA's case seems to be mainly based on the fact that ADUG were topping up the relatively small amounts that were being contributed by the respective sponsors. In my view, for our evidence to be "irrefutable" in that case, we have to be able to demonstrate that not a single penny originated from ADUG and they were simply the mechanism for collecting sponsorship revenues from other parties and distributing those.