Thinking about it, you're probably right that, if we'd asserted that Etihad was a related party, it wouldn't have mattered if Mansour was funding
UEFA maintained that Mansour had funded most of the Etihad sponsorship, and, despite Etihad having clearly received the sponsorship services under the agreement with City and the sponsorship fee being accepted by their specialist advisers as being of a fair value, saw fit to impose a 2-year ban on us and fine us EUR 30 million. For them, Mansour being involved at all in paying the Etihad sponsorship on its own was sufficient to prove our guilt and justify that swingeing sanction.
It seems ridiculous that a contract under which services are actually being performed at a fair fee can effectively be claimed, as UEFA did, to be fraudulent. I maintain that if City had wanted to devise a dishonest scheme for Mansour to funnel money into the club, they'd have done it much better than was alleged. It wouldn't be hard for the Abu Dhabi state to provide the finance and for Mansour to square it with them through ostensibly unrelated lawful means if that were the objective here.
The truth, as you've regularly pointed out, is that the Open Skies case in the States showed that it was the Abu Dhabi state that was financing the sponsorship. The powers that be over there no doubt think it reflects well on them if City do well, and want Etihad to benefit from the exposure created by a sponsorship of a prominent team in the domestic sporting competition that enjoys the greatest global popularity.
Finally, one more thing to note. Our detractors constantly parrot that we can afford the best lawyers so can get off when we go to arbitration to challenge sanctions against us. Don't these idiots ever take time to reflect that maybe if we can afford top lawyers, we employ some to ensure that we act within the letter of the rules and thus have strong chances of prevailing when we come before impartial authorities as opposed to those that are out to nail us unjustly come what may.