Oh Lord, nothing can ever be discounted 100%, why would anyone ever do that? But what you do when you form an opinion on anything is look at the likely evidence either way, consider the counter-evidence, the likelihood of any other evidence existing that may support or disprove the initial hypothesis and then come to an educated conclusion.
I have done this, in my mind at least, and have come to the conclusion that it is possible, however unlikely, that the club, its executives, board and owner together with at least two public companies and a set of auditors, have been involved in fraudulent behaviour presumably now for 15 years. But it is very much more likely that they haven't for a multitude of reasons and even if they had it would be almost impossible to prove to the standard required for a multitude of other reasons.
Fwiw, this conclusion, which I am perfectly at ease with, would be the same even if Pinto had given the PL full and unrestricted access to all the club's emails he hacked. Which he won't have been in a position to do, imho, no matter what the convicted extortionist and blackmailer says.