I think the PL attack line is not about accounting anomalies per se. Its about the PL trying to invalidate sponsorship deals by asking questions like...
"Please provide contemperanous documentary evidence/emails of the tender process that led to the Etisalat/Etihad/Aabar sponsorship. Please provide details of the commercial negotiations that took place at the time the deal was agreed, not post dated/retrospective evidence"
If our response is weak the PL will say..
"The PL believes the IC can reasonably infer the sponsorship was in fact disguised equity funding and therefore should have been reported as such in the accounts"
We MUST have the evidence/witnesses to blow this line of attack out of the water. Just like we did at CAS, but this time going all the way back to 2009/2010.
This is what the false accountanting BS is all about and not about fiddling with the numbers. The PL wil have to be prepared to accuse sponsors of being complicit in a conspiracy to break PL rules not UK Law.