You can look at this sequence of events from a few perspectives and no one on this site can provide a definitive answer but I think it’s fair to assume that City have quite clearly been targeted and no other PL club has been scrutinised or investigated to the degree we have - ultimately that will become an issue for the prosecution I.e. They can’t hold us to higher standards than other clubs. They should be mindful that anything they find us guilty of - it is likely other clubs will have done similar. This whole case is clearly motivated as a vengeful act by some or all of the hateful eight and I think we can assume that they don’t have definite evidence of wrongdoing - partly because Gill and Parry would have certainly leaked such info to their lackeys in the media by now and the PL would not have adopted the spaghetti at the wall approach of 100+ charges, if they knew specifics. I did think that part of this was motivated by the clubs in red trying to resist an independent regulator but, if that were the case it’s backfired because they are presently making a definitive case for a regulator with their obvious incompetence. Ultimately no one knows how this will play out but this case looks big on bravado, low on content and would be doomed to failure in the legal system, the arrogance of Levy, Gill et al might have convinced a few that they can push this over the line in their internal PL process but the wider legal process still needs to be respected and any KC or senior legal figure isn’t going to want to be associated with this case which increasingly looks and smells what it is…. A vengeful cartel taking out its frustration on a rival who has seized their ball and won’t give it back. As a few posters have said… if City really had filed 9 years of dodgy, manipulated and inaccurate accounts… the HMRC would have raided the club by now and they seem wholly unbothered by this politically motivated nonsense.