If their only defence is to say they deliberately and knowingly breached to get a higher fee, gained a clear sporting advantage due to more cash to reinvest in the following season, and played the lad whilst supposedly trying to sell (risky) then you would hope the IC would laugh and have it done in 5 mins with nothing really to appeal.
You can’t back date an accounting transaction. We could just sell JB in summer and say we could have sold him for £19.51m a couple of years ago, everything’s fine.