that's two poor trolls in one afternoon, do better.So Everton should be punished for what they spent within the rules too? Interesting idea.
The rules allow for clubs to spend £105m more than you bring in and they allow for a number of expenses to be deducted from those calculations. Everton only breached the rules by £16.6m across 3 seasons. You can only punish them for that, not anything else they spent because that is not against the rules and it's what every other club is also doing.
the 105 million isn't free money, it's a very generous leeway.
If you have a £4k limit on a credit card and go over the limit by £500 you owe £4.5k not £500 even if "everybody else is doing it" which they aren't btw.