The Forest one makes no sense from a sustainability standpoint either. They could have sold Brennan Johnson earlier in the transfer window for £30m and I believe they would have passed the PSR. They rejected it and held out for £50m from Spurs later in the transfer window, which then put them in a new PSR year, which meant they failed the year before. Forest had to spend to survive, they had no players when they got promoted.
The PSR rules are also causing a major problem that nobody in the media is really talking about. It's forcing clubs to sell club grown players because they are pure profit from an accounting perspective. That's why Forest sold Johnson, that's why us selling Palmer was great and it's why Chelsea will sell Conor Gallagher. I cant imagine that is something the league or media wants to see keep happening.