As you well know, you don't use a witness who can harm your case more than they can help it. I can't believe they expect to land the Mancini-related charges.
Given the outcome at CAS, I also can't believe they expect they can land the sponsorship charges. If I'm right that they knew about Fordham back in 2015, and neither UEFA nor the PL did anything at the time or subsequently, then they surely can't be confident they can land that either. So why do this?
We've speculated that it's just to damage our reputation, which looks more and more like a rational explanation, plus they might hope to get us on the non-cooperation allegations. Given the cost of this to the PL, if I was one of the non-cartel member clubs of the PL, I'd be asking some very searching questions once this is over.