π¨This one paragraph, if correct, puts Everton is a very tricky spot. It says that it is common ground, ie that Everton and Burnley agree, that Everton had a sporting advantage by virtue of the breach of PSR for 21/22.
It seems to me that has to mean the sporting advantage was at least, in part, in 2021/22. The problem for Everton is that if they really did accept this then the main argument that there is no breach until midnight on 30 June 2022 surely doesn't work.
If that is correct, their main argument as outlined in their statement is already lost: "This ruling sets a dangerous and unworkable precedent for English football, given it is constructed on a principle that a club can be in breach of financial rules at any point in a financial year."
If that is the case and Everton have already conceded some sporting advantage in 2021/22, it leaves Everton only arguing on the number of additional points such sporting advantage conferred which is a much more difficult appeal to win when the initial hearing heard of all experts and spent so long contemplating who was right and the impact on a balance of probabilities.