Which they totally got away with.
I don’t really see it as an argument against the ruling though. More of a statement of fact. Factually the rules were broken and some sanction is justified. Everton were transparent.
None of the fans, players or managers did this but absolutely they will be the ones suffering for it.
Moshri is probably still smiling his vacant smile and thinking back to the day he “saved” Everton. When in fact he ruined it.
It’s not being punished, they have been open and honest about the breaches, they have cooperated.
It’s the harshness of the punishment that has them up in arms.