I doubt very much the club regret the 2014 settlement. As Stefan pointed out, the club settled for purely commercial reasons, which is normal practice when the alternative is a messy and protracted process of which the outcome is far from certain. Since that settlement we have never fallen foul of FFP and have won the PL six times, the league cup 5 times, the FA cup twice, the champions league once and the world club cup. Oh, and become the richest club in the world! UEFA questioned our accounts - and lost at CAS. Our present dispute with the PL has not grown out of the settlement of 2014, but has vindicated totally Khaldoon's assertion of 2014 that within a year FFP would be no concern of ours. Of course, City will fight this to the end - the PL's claims are untrue!