Fair enough. My hypothesis rests on the assumption that City didn't share any witness statements or third party accounting evidence with the investigation, including those given to CAS.
I am not sure the CAS information would be accepted by the PL as countering the allegations anyway, would it? Because there are different time periods involved and many more allegations. Nor, imh and probably wrong o, would it be wise from the club's point of view because, for example, the third party accounting evidence provided at CAS was criticised by UEFA's expert and the last thing the club would need is more disclosure requests from the PL on third party accounting information or witness statements having opened the third party door. Much wiser, imho, to keep the club's powder dry until the disciplinary stage, especially as the club wasn't required by the rules to provide it. Anyway, I am perfectly happy to be proven wrong. No biggie.
Just a few other things quickly to answer the other points you raised. Ignore them if you don't have the time or the inclination:
I didn't say the PL charged blindly into the disciplinary process. I said they wouldn't have had much choice.
It's also very likely that the PL's lawyers feel the allegations are strong in some areas and less strong in others. The discussion of related parties and fair values for example, on Touré, or on non-cooperation. It wouldn't have to be a yes or no from the lawyers. That is a business decision at the end of the day.
I thought it was previously discussed that once the disciplinary process was started it would be very unusual to suddenly withdraw the allegations or settle?
The PL may well be duty bound to investigate issues brought before them, but there are Investigations (for City) and investigations (for United, Liverpool and Arsenal), of course.
About the club not wanting a long-drawn out case, I maybe naively took Khaldoon at face value that he would rather spend 30 million on legal fees and tie every one up for ten years. He didn't make that up, it's not his money. Imho, that comes from Mansour. Reputation is very important in the Middle East as you know and I can fully believe Mansour would do anything in any way he can to maintain his reputation and that of Abu Dhabi.
And lastly, on Soriano you can probably tell I don't rate him much. Possibly unfairly but, nevertheless, he may well be the CEO but I doubt he is anything other than the junior partner when it comes to strategy on this case.
Just wanted to answer your other points, no need to discuss them if you have better things to do