So you've gone over all the information and believe nothing is taken out of context, none of it is old news(already dealt with from our original punishment) and no leaps of faith/wishful thinking has been made on their part? We have since learned that Der Spiegel also have a history of their writers/editors inventing sources too.
So, if they look like bullshitters, walk like bullshitters,talk and write like bullshitters, then they are probably bullshitters. There's more than a few reasons to take most of what you're being told in the press so far with a pinch of salt, because they all have the same source.
Personally, I think they took the leaks, then spent months building their own narrative, inventing sources to fill in the gaps and are hoping the investigation proves them right. If neither UEFA or the PL can come up with anything, then I think it's safe to say it was all a load of bullshit.