Good post Cotswold, but I notice despite your calming and informative comments, which I welcome by the way, you nevertheless point out 'if it was discovered that we conspired with Swansea to pretend we paid less for a player than we in fact paid, that might open us up to punishment.'
Lawyers love these type of cases, with 'intent', 'reading between the lines' etc up for 'interpretation'.
I think you can see how difficult it would be to prove any formal agreement/conspiracy between Spurs and Swansea. Unless there is an email trail along the lines of "why don't we say this…", then Spurs' line will inevitably be 'Swansea told us they wanted a combined fee of X for these two players, we were happy with that and paid it, its a matter for them how they then settle their separate contractual agreement with Utrecht'. Difficult to argue against that, i'd say.