Oh I agree with you, the Premier Lesgue has said they didn't do anything wrong and it was quoted as saying they were given exceptional Covid and Share dealing losses.I will give it a read. On Talksport he was basically saying they haven't done anything wrong, the premier league accepted their large claims of losses and other clubs should have followed suit.
If Everton had been given the same 40m Covid allowance they wouldn't have failed (plus the hit caused by the Ukrainian war as another poster mentioned) I'm sure Everton just didn't seek advice from the red shirts at the PL, the Rags influence is so strong you can bet they were back and forth asking what was the best way to fiddle the PSR, it's scandalous really.