Seems pretty obvious UEFA are doing this simply because they feel they *have* to or FFP loses all credibility as being enforceable, especially in the eyes of the the traditional elite clubs who UEFA are so reliant on and seem to be the rocket fuel for this whole thing.
UEFA also know that the ruling is legally unenforceable at CAS given the frail evidence but simply have no alternative than to be seen to pursue this tough sanctioning for the above reason. We meanwhile are aware we can successfully challenge the ruling at CAS but also are fully aware that there is a difference between a positive legal outcome and coming away with a positive public perception, the latter of which - let's face it - is pretty much the reason Abu Dhabi bought us in the first place.
Ultimately, disregarding that FFP is a sham concotion by the traditional elite to close the threat of legitimate new competition, and that these latest leaks are not legally incrimintating, they nevertheless are enough to prove in the court of public perception that we diddled the FFP numbers, particularly when coupled with the lack of denials we've heard from the club hierarchy itself.
So basically it's all heading towards a damaging CAS battle that will further greatly hurt our public image, UEFA's pockets and ultimately FFP's credibility, but also that neither party is currently able to get away from. Best guess is a lot of tough guy posturing for the next few months, followed by the very beginnings of a court battle, swiftly followed by an out of court settlement "punishment" without prejudice for us which we will ensure has no tangible impact on our progress.