Well yes, we can only comment on the "evidence" that we know is out there. I suppose it's possible that the PL has more but I really don't care about the minor charges. If the PL can't prove the major charge (the funding of the Etihad sponsorship) then a lot of the more serious stuff (for example: accounts that don't show a true and fair view, UEFA and PL FFP) fall away. I really don't care if we are "guilty" of splitting salaries, image right issues, youth player nonsense and the rest. All clubs stretch the rules.
I suppose it's possible that the PL has more evidence than we know about. But for the sponsorship, I just don't see how anything definitely incriminating will be in the club's books as, if it exists at all, it will all be held externally and this is where the point on statements and reputations comes in.
I also suppose it's possible, if the club has done as alleged, that executives have been careless in leaving some breadcrumbs lying around the club's records that could act as supporting evidence but it would be mind-bogglingly stupid to leave anything in the club's records that would definitely prove the PL's allegations. The club's executives have clearly been careless a few times but I don't think they are stupid.