An amusing anecdote for sure. But can you really imagine the PL has any significant chance on this Mancini issue? I am not even sure why that allegation is in there. I suppose they can only be suggesting the AJ contract was a sham and so they "deem" it to be part of his club salary which then should have been included in his contract with City, as was disclosed to them. Also that it was done deliberately to conceal that part of his salary for some reason which would have to be clear, convincing and appeal to reason moreso than the counter-argument otherwise it is all time-limited anyway. That is all pretty convoluted and a huge stretch, imho, bearing in mind the lack of FFP at the time. Especially considered against the much more simple counter-argument, which will presumably be that it was done for Mancini's personal tax position.
And that is before drawing parallels to Chelsea's related party fixed asset sales. Everyone knows why Chelsea did what they did, to get around PSR rules, but it isn't specifically precluded by the rules so it's OK. There is surely no planet on which they can make the above case in the same year as Chelsea have "got away with it" (to the tune of tens of millions) and ask the IP to punish City for doing something so immaterial that wasn't specifically precluded by the rules at the time?
I have a degree of sympathy with the PL for making the other allegations (Etihad and Etisalat, for example) despite what we know from CAS if the club has chosen not to provide them with external evidence. But this one, I don't get.