I read through the entire CAS award today and I really think they lay out everything we need to know about this case.
Specifically, CAS asked what evidence Mr Lindsay, UEFA’s financial witness would need to prove their allegations. And he replied -
"[...] that exercise requires extensive access to accounting records that - - I talk about reviewing contemporaneous emails, relevant documents, board papers, where in essence it would have to be a very wide-ranging review to try to determine whether or not these payment mechanisms happened or not and it would require access not only to the books and records of the Club, of which I've seen very little, but more importantly it would require access to the books and records of both of the sponsors
There is simply no way that the Premier League have been rooting through the accounts and bank records of the other parties involved here. Whether that’s sponsors, or Mancini, or Fordham, or players.
It would require police powers to find City guilty of these charges.