Worth remembering that the Etihad was built using tax payer money and given to MCFC on massively generous terms. Unlike Everton, who swallowed a big chunk of interest costs incurred by borrowing significant sums to fund the stadium. Had Liverpool Council built Hill Dickinson and given to Everton on the same generous terms that MCFC enjoyed for the Etihad --> no construction debt, hence Moshiri's stadium equity would have been used instead for the Football Club. Which would have negated the need for Everton to borrow much; hence significantly reducing non capitalised interest. That would have made a difference to (A) The size of their PSR breach for which they were hammered (B) Cash available to strengthen the squad when the club was in need of liquidity. The more you look at it, the more disgusting MCFC's cheating looks. They literally benefitted from a tax payer funded stadium. West Ham did too --> but they didn't cheat.