My point in the discussion I was having (iirc, it was a while ago) was that we can't just look at the literal wording of P7 and P8 and then say Mancini isn't a problem. There is, indeed, the issue of sham contract and accounting.
Yes, of course the burden of proof is on the PL, but there is evidence available in the leaked documents that would suggest the club were involved in negotiating and paying the AJ contract. Enough, I would imagine, for the Panel at least to consider the possibility of finding for the PL on the balance of probabilities. It seems to me the club have to counter that and they will quite easily and quite comprehensively by showing how the contract was separate, how it was fulfilled and accounted for internally and externally and by providing witness statements from third parties.
As for Mancini and AJ, the PL has the same problem they have for Etihad and Etisalat, as I understand it. They don't have access. All they can do is ask the club to provide third party information "when able to do so".
Perfectly willing to admit I may be wrong on any of that, though, as always. I am (thank God) no lawyer and am here to learn :)