Sadly, not a chance the “they are changing the rules next year so we should be exonerated for breaching the current rules in accounting periods going back 3/4 years that have already ended” argument works unfortunately.
They aren’t going to openly say the rules are broken, they are waffling about coming into line with UEFA. The new rules are equally bent and biased. They in no way make to current rules look unfit for purpose, they are just as bad, just different.
Plus, whilst some other clubs are under suspicion, there are still 15-20 clubs that have been in the PL over the last 4 years that haven’t breached and can prove it. Some have sold key players in order to remain compliant (even if they were sold at fake overinflated prices to Saudi). They won’t be giving an amnesty to the benefit of 4 or 5 clubs when a gang of over a dozen clubs will (rightly) claim they have made player purchase and sale decisions and limited their own progress to remain compliant. Talk of clubs not redeveloping stands because the temporary loss in ticket revenue might cause a PSR problem. The richest club on the planet now look very average and still have Eddie Howe in charge because they have had to slam on the brakes due to PSR. Can’t just say to those clubs sorry, it was all a waste of time, you should have spent whatever you wanted or redeveloped your stand because the rules are changing next year (albeit with a transition period).
We are relying on Forest getting a bigger penalty, double jeopardy and reducing trend in losses, and if that fails, our safety net is trying to win some footy matches. Heaven forbid.