I don't know, I think Forest have a point on this.
They rejected £30m for Johnson from Brentford that would have seen them pass the PSR as they knew they would sell him for more.
A month later they sell him to Spurs for £50m but outside of the PSR window.
They're essentially fined for selling their star player for more.
The rules also forced them into selling a home grown player as its pure profit, another flaw. Plus they only get £60m in losses as a new promoted team but everyone else gets £105m losses over 3 seasons.
All comes back to what these rules are really for and it's quite obvious that it's to stifle the development of ambitious clubs.