It's really hard to judge in this case, because whilst it's playing out behind closed doors there's immense public scrutiny. Any settlement is a sign of weakness from the PL and an admission of guilt from City. And without knowing what that was it's hard to make a true judgement. There could be a number of commercial reasons why City couldn't rather than wouldn't accept a settlement - in terms of an admission of guilt. And you'd expect the PL, aware of the optics, would have offered something that had a substantial impact on our chances of success this season.
There doesn't appear to be much difference with what's on the table here in terms of charges, and what UEFA levelled at us. And it's always positive to have case law, or in this instance, the CAS verdict, to quote and utilise as part of our defence this time around. I don't believe there's anything additional the PL have other than the hacked emails, although I could be wrong.
If you're turning up to an independent panel with the same accusations, even if rules and legislation differ, it's helpful as I said to point to the CAS verdict and provide their opinion on inflated sponsorships/sources of income etc.
I just cannot see the club settling regardless of what was on the table, when the public perception is that we're guilty. That might not change even with a "win" at the independent panel in terms of your social media content from rival fans, but it will have to from the media and anyone employed to comment or they open themselves to a legal battle of their own.