The Taylor report wouldn't have found the same things had the police acted differently though, can't you see that? Your scenario was the police acting differently but assuming the findings of the Taylor report would be the same.
Gross negligence, yes. The match was held in an unsafe stadium, the authorities knew this - there was no safety certificate and concerns had been raised about the stadium in the years and days before the game. The disaster very nearly happened a few years earlier.
You then have the decisions of the police - the failure to delay the kick-off, to open exit gate C, to not close off the central pens or divert fans to the outer pens. We then come to your makebelieve scenario where the police then didn't lie about drunk, ticketless supporters forcing the gate open, and begin painting a picture that they were blameless and instead opened the front gates of the pens (like they did a few years earlier when a similar crush happened), instead of calling for police dogs they called for ambulances and do you know what? Maybe a lot fewer than 96 people would have died that day.