Maybe, you never what's going on in someone else's mind, but I don't see it like that.
The one area where we are bang to rights, I think, is on the non-co-operation. My guess is that we took a strategic decision, on advice, not to co-operate until made to and to take the pinch on the inevitable charge of non-co-operation. They make their point about non-co-operation - which in fairness is a valid one - by hitting us (or asking the independent panel to hit us) with a massive fine. CAS said the fine in similar circumstances should be €10m when about 20 grand seems to be the going rate for blatant racism or smashing up your opponent's team bus. So 10m was a whopper.
I think if it came out that we have been charged with 5 legitimate counts of non cooperation and over 100 counts that the FA knew were going to fail, that I think brings their whole organisation into disrepute.
And for anyone thinking 'yeah but it will never come out,' I think that's what Matt Hancock said.