No he has said we've done it. He quite deliberately said we have been found guilty of it, and then went on a rant about how disgusting and out of control it was for Manchester City to call into question the integrity of the two UEFA panels.
That's key to understanding Conn's position. His starting point is that we are definitely guilty and we are completely wrong to complain about fairness or lack of process or question independence of the decision.
That's why when
@Prestwich_Blue shows him that ADUG didn't fund Etihad's deals, he doesn't say "Hmm that's at odds to what I saw in der spiegel and not exactly what we're hearing from UEFA", he says "It's just another way they are guilty".