There are lots of HH's in Abu Dhabi but even if it was Mansour, the email said "HH will arrange funding", not "HH will provide the funding" or "It will be funded by HH via ADUG".
So Sheikh Mansour or one of his staff could pick up the phone, ring another HH and arrange for the Executive Council to provide the funding to Etihad. But even in the most extreme case, where SM clearly provided the additional funding from ADUG, as long as Etihad were getting full value for the money, and the sponsorship was seen as fair value (which CAS said it was) then even that might not be a problem, as owners are allowed to sponsor clubs under FFP rules. So in that last scenario, which Stefan and me disagreed slightly on, I'd say he was more likely to be right. I always said that if we agreed Etihad was a related party, then there's nothing UEFA could have done.