It’s possible we have actually made reference to this during the hearing because we’ve got a two year ban partly due to it being our 2nd sanction. We could show CAS that the 1st sanction shouldn’t have even happened either. I doubt it would have made up a big part of our case at all but it may have been worth documenting.
If there is legal cause for UEFA reopening an old audit after the deadline, and it seems there has been, then I’d be pretty confident we could revisit and produce any relevant documentation ourselves from that time period.
I’m sure could demonstrate that goal posts were moved, but ultimately it would be immaterial to the latest sanction.