I'm really struggling with the idea that expert opinion evidence would be enough for the PL to succeed on those charges. EG, you put all the papers in the case in front of Deloittes (say) and they say "look at this , this and this, BDO got conned." But BDO say "no we didn't" and E & Y say "we agree with BDO". How can you possibly say the accounts aren't true and fair when two leading firms of accountants say in their opinion that they are? You would be saying that City and Etihad weren't entitled to rely on their own auditors, which is plainly nonsense.
It seems to me these charges needs direct evidence of collusion. I can't see how the PL make a charge of deliberate falsification of the accounts stick unless they have evidence from someone on the inside saying "I know the accounts say X but what actually happened was Y."
That isn't going to happen on the basis of the Der Spiegel emails, so unless the PL have something we don't know about, I'm baffled about why they have made such absolutely devastating accusations with the square root of fuck all to justify them.