It was said by Ian Cheesman on one of his podcasts. There was a finance guy identified I hadn't heard of who was named a couple of times, I can't remember his name, but it doesn't really matter. City provided all the documented evidence to the EUFA inspectors and the CAS judges, and CAS found in our favour.
If CAS could see the error, why was it so elusive to the EUFA inspectors? Hence the comment, I suppose.
No, there was nothing other than the contractually agreed payments between the club and the players taking place.
For whatever reason, the EUFA inspectors couldn't reconcile an accounting function that took place between 2009 and 2018 when the payment of image rights was handed over to an outside company.
City were obliged to pay the players the agreed amount stated in their contracts, and they honoured their commitments.
Image rights payments are an accepted part of the game, and there is nothing dodgy about them. There is no need to try and hide them.