I've just had a look at the Nick Harris article on SportingIntelligence. He's put a screenshot of an email from Simon Pearce at the top indicating this is part of his "new evidence" - that email has been freely available to download from this der Spiegel article since 07/04/22. Hardly anything new:
Since the sanctions imposed on Chelsea owner Roman Abramovich, links between English football clubs and authoritarian states have been in the spotlight. Internal documents show that Manchester City has received funding from a government agency in Abu Dhabi.
www.spiegel.de
It's quite possible he is just bullshitting and all he is showing behind his paywall is just various emails from this article. There are about six pdfs containing multiple emails you can download.
Most people haven't downloaded and read them. I have, and I can assure you all, unless you are thick as pigshit, the emails der Spiegel share as damning evidence are nothing of the sort.
Luckily for me, I do understand how businesses work and what is normal practice. If you've never run a business, you could easily be deceived by them. The der Spiegel emails including this one do not indicate the sort of wrongdoing that der Spiegel suggests.