I don't see a point in the investigation. What is it going to conclude? That the Rangers owner done a runner without paying the tax bill, sold it to a dodgy bloke who then allowed them to sink into liquidation?
If Rangers had been bought by a Russian oil magnate who had paid of HMRC they'd not be 'guilty' and this would have been avoided.
If the "cheating" for a decade depends on who buys you years later then I don't think it's cheating.
It'd be different if there was a lid on club's finances and owners couldn't pump money in. However they can.
From Rangers perspective why permit the SFA to continue their investigation? Why not just tell them to stick it and they can either wipe the slate clean and put them into division 3 or not do it. It's one or the other, it's very nearly the start of the season and to continue with the prospect of further sanctions coming is ludicrous.
You can't change history either. They could say that Celtic won the league not Rangers, but that's not going to change anything, just the written record.
The SFA/SPL/SFL have had plenty of time to do all of this and they left it to the last minute every time. They should have had all of this sorted out by May, not August. Instead they've just stuck their head in the sand each and every time and not made contingency plans.
I'd even accuse them of deliberately delaying things to remove the choice from clubs. fans didn't want Rangers in the SFL1, Rangers fans didn't, yet they just about managed to force it to happen.
Now with this investigation I expect that they're doing nothing at all other than trying to get Rangers to agree to it and start the league. Then no doubt there will be sanctions which are dependent on how Rangers are doing this year.
SPL(and SFL and SFA) are Mickey Mouse through and through, nobody can deny that and the only way forward is to draw a line and get on with next season. If the SPL want to investigate Rangers then that's fine - don't let us into a league until the investigation is finished.