It's impossible to come up with a punishment which will appear to be fair to all, be a lot simpler if there was a tariff for breaking rules. One thing is for sure financial penalties do not work for many of the offenders.
I don't know if true or not but allegedly it's 6 points for a breach. Then extra points for how much you are over. 1 point for every £5m. Although everton were £19m over. So unless it is £0-£5m = 1 point. It doesn't stack up.
City and Chelsea will be diffferent. As they are more purposely trying to defraud the prem by fiddling their accounts. It's sort of mentioned in the commissions decision.
“At one level, disregard of the potential PSR [profit and sustainability rules] difficulties can be said to increase Everton’s culpability. But the commission considers that there is a danger of double counting. We have already made clear that our approach is to start by considering the extent by which the PSR threshold has been exceeded: the greater the excess, the greater the culpability. We do not consider that the reasons for the PSR breach should aggravate that culpability unless they can be said to constitute exceptional conduct. For example, a deliberate cynical breach of the PSR to achieve a sporting advantage might increase culpability beyond that already arrived at by the extent of the breach.”