Well, obviously we don't know what the club's defence will be, because we don't know what the facts really are, but some things to consider:
If the arrangement was for tax purposes, it is completely normal that the leading employer is involved in the discussions and negotiations around the contracts. After all, arrangements for tax purposes are normally made for the purposes of reducing the employee's tax, so it would be strange if the leading employer wasn't making sure that the details were clean from the point of view of both Mancini and the club in the high tax paying country. These guys don't fart without legal and tax clearance. Same applies to 2009 and 2011.
I am still assuming Mancini had a consultancy contract with AJ before joining City. Why? Based on my recollections from the time when Savage mentioned (in commentary I think) that Mancini had already been advising Khaldoon on football matters and I thought "Oh, that's interesting". I am getting old, but I remember that quite clearly (I think). Granted, the only other "evidence" I can find is the reference to a prior relationship in a Guardian article in December 2009 (iirc). That gives me more comfort that there was an existing relationship than a lack of clear evidence of a relationship persuades me otherwise, especially in view of the Inter clause which would have required a certain subtlety. I fully accept others may draw different conclusions.
I am sure when we know the facts, everything will become clear.
Anyway, I am pretty relaxed about Mancini, I have more concerns about Fordham, purely because I don't have a feel for the contract. You know anywhere where it is explained, at all?