If we can show that the PL leadership has been colluding with our commercial rivals since 2009 then the 115 case could just collapse. Perhaps emails and texts will show continuing bad faith from the PL towards us. It is possible the entire case against City is just part of a smear and there is no evidence of any false accounting.
Remember the UEFA strategy was simply to accuse City of something with no evidence to back it up and then try to get us to settle in advance. Their motive was simply to appease our commercial rivals and to be seen to be acting tough. But City called their bluff and refused to settle.
The PL case seems to be a similar strategy. The reason it has taken four years is the PL have no evidence. And, as many have said on here, their only goal has been to destroy City's reputation. People are always surprised when naked corruption rears its head but it is rife in every aspect of British life:politics, finance, the police, the education system, the gambling industry, local and national government, the church, the media....even the good old Post Office, There are a lot of crooked bastards out there.