They didn’t cook the books.
Everton never lied and there account showed everything that they did. They just over spent and disagreed with the premier league on what costs should not have been included in the FFP calculations. The main costs that they said should not be included were interest on the stadium loans and 40m of stadium costs that they ran up before planning permission was given for the stadium.
Any team playing the high line will need a rethink. I am a Liverpool supporter so automatically I am thinking us as we play a high line and get caught out occasionally but the change will make it so much easier for the opposition.
Teams playing deep and on the counter attack will benefit alot from this. Essentially teams at the bottom of table will benefit.