I don't think that City will have a strategy of purposefully drawing out the process just for the sake of drawing it out. Delay isn't good for the club now we have actually been charged, because - to state the obvious - it's bad to have the charges hanging over us, with the media and twitterverse making hay with asterisks, "115!!!!!", and all the no smoke without fire nonsense. This is not a good thing commercially, for attracting players, for attracting fans, and all that.
However, to again state the obvious, the charges are incredibly serious both for the club and the individuals concerned. They are existential for the club in its modern form, really. It does get a bit lost in the media at times that the PL have accused the club of wholesale fraud over a decade or more. So the club will be exploring every avenue and taking every possible point to defend themselves. That will obviously involve denying the charges but it will also involve criticising the process, arguing about limitation, disclosure, evidence, etc, etc. And the effect of that will be to tend to lengthen the process for resolution.
There seems to be a view in football in the media - it's either incredibly naive, or dishonest and in bad faith - that if City are innocent they should "just" open their books up and have nothing to fear. This is about as stupid as comments get really. No one accused of what City have been accused of (incredibly serious fraud and conspiracy) would do this. The charges are simply too serious. And here's the thing - if you genuinely believe you are innocent, which I'm sure City do - then the level of outrage and disgust will be high and you will feel no compunction about arguing every point and taking issue with everything the PL say, because in your mind they are making baseless allegations of dishonesty. As a claimant in a fraud case, you have to accept and expect that when you make that allegation, the gloves are off, to use an analogy. And by the way, the idiots saying this kind of thing would take a very different approach if they were themselves accused of say a serious crime. They'd want their lawyer taking any procedural point they could do in order to get off.
On top of this the complexity of the case means it will take a long time to resolve just in and of itself.
So no strategy of lengthening the process in and of itself IMO, but a strategy that will tend to have the effect of lengthening the process as a by product. Hope that helps.