On image rights, the allegations referred to the panel only make mention of each of "the Premier League Rules ... requiring a member club to include full details of player remuneration" for "the seasons 2010/11 to 2015/16 inclusive". Now, 2010 was the year Toure arrived and one or two publications have suggested the allegations are to do with his image rights. Fordham wasn't arranged until 2013, so the seasons 2010/11 and 2011/12 are absolutely nothing to do with Fordham and it's strange that the allegations stop in 2015/6 because, even if Fordham's operations were wound down by then, Toure didn't leave until 2018, I think? Maybe it's a combination of the two. In any case, Fordham was settled with UEFA in 2014 and that is probably why the matter wasn't raised again by UEFA in 2018/9. Anyway, as the PL's 2023 allegations only refer to the years up to 2015/16 then, unless they can show "knowing concealment" which, imo, won't be easy to prove, it may all be time limited anyway.
For Mancini, as far as I know, this wasn't raised at all by UEFA in 2014 and wasn't part of the settlement. Nor was it brought up by UEFA in 2018/9, probably because it was clearly time limited even under UEFA's interpretation, as it should be for the PL as well, by the way, unless they consider the matter was "knowingly concealed" which again won't be easy to prove, imho.