Maybe our co-operation hasn't been as complete as has been imagined, and some evidence has been kept back. Information and statements from sponsors and other externals, for example, which is the most compelling evidence, in fact. Evidence that the club feels that the PL didn't have the right to ask for, but which can be provided at the right time. Would explain the non-cooperation charge, why none of the underlying issues seem to have been cleared, and the number of alleged breaches. If the PL didn't get such compelling evidence they would have no option but to refer the alleged breaches to a disciplinary panel.
Just a guess.