There are a lot of angles here to understand what's happening.
Difficult to ascertain what's going on as we don't have all the information, and a lot of emotional based speculation fueled by past feelings about City coming to head on both sides.
I am genuinely curious what basis are Everton writing that statement.
Sam Lee points to that they better be onto something because, indeed, they better to publish that.
However, the highly competitive nature of things, over millions of pounds in a period of economic pressure, where higher positions in the league matter even more, combined with historical feelings or what some might see as bias. City are included in this btw.
Yet, Everton and, of course, all of journalists like Phillip Auclaire and I gather would include Tariq Panja, Conn, Ronay, etc. feel towards City and what they represent will be difficult for City fans to not take into account.
Any swift jumping to Everton's side is dangerous as we certainly need to know more. The same can be said IMHO, for vehemently supporting City as well.
I have a feeling it's somewhere in the middle. A bit opaque all over the place as all parties have agendas to win games and take advantage of other clubs faltering in the top 6.
I suspect no club, when they signed up for the limits of COVID, thought their club would be the one to get hit with several players out. At the same time, City and other clubs have had an array of injuries that one could argue came from COVID and the number of games played. Ironically Liverpool have suffered quite a bit from this whilst previously a club with none of their best players ever injured, especially compared to us.
In Italy I forget what club had something like this happen recently, but there was also a "scandal" over an outbreak and then who was even conducting the COVID tests, as it wasn't an approved company or something like this.
The entire situation with COVID was bound to happen, and, of course, it happened with us...THE lightning rod for criticism in the UK and arguably wold football as a club, being called "cheats."
This feeds right into that belief, but the point that Everton are also aware of this, and other levels of cynical behaviour that can arise in these kinds of situations where millions of pounds are at stake, that makes them no saints either, possibly, also has to be taken into consideration.