I'm not even sure why they're talking about a points deduction for Everton. As far as I know, theirs is a straightforward case of whether they've breached the break-even requirement in respect of PL FFP. Sure, the inference is that they've breached it by miles and they've perhaps taken the piss a bit with their Covid-related loss figures. However, if the panel finds against them then it will be a first offence. I don't know about the PL, but UEFA err on the lenient side for first offences, often imposing financial penalties and squad restrictions as opposed to bans. That's what they did with us in 2014 and what they've done with many other clubs too. There's literally no precedent for docking points from Everton because the PL has never found any club guilty of an FFP breach before. If they have indeed breached it then it ought to be a fine, the size of which should be determined by the size of their losses over and above what is allowable.