As a leeds fan, I think I have 4 takes on this.
1 - The 10 pts mean very little this year. There are 3 terrible teams in the league, you'll stay up with 30 points probably. Can't see the penalty resulting in relegation.
2 - You broke FFP. You did so knowingly and then tried to cover it up with dodgy accounting. The penalty is fair enough - You got caught and lied about it. Suck it up.
3 - Your big problem isnt the 10 pts, its Burnley and Leicester. Leeds, Southampton etc.....have very small claims, which amount to a couple of million for being 'cheated' out of a place in the league, but neither resulted in a substantial impact. Burnley and Leicester however..........You could easily be looking at a couple of hundred million compensation and all the fun and games that come with that.
4 - This is for the 21-22 season. Your still not compliant with FFP today, so need to fix that pronto or you'll be proper hammered. As a result, there is an urgent need to sell players and reduce the wage bill - and forget about strengthening. I think this (and the 3rd point) are your main issues. The 10 pts won't mean a whole lot and is short term - a big compensation bill and a wage bill that is hugely out of kilter with your revenue are longer term problems that could bury you for a good long time.
Point 1, that's not our fault. There were 3 worse teams than us last year also, and the year before.
Point 2, several unprecedented events also massively affected the accounts including covid, a war resulting in the loss of our major sponsor and a string of events resulting in the loss of players that had been heavily invested in. We are not the only club in the Premier league who have had to operate close to the wind, especially when you factor in trying to build a 700M stadium without loaning fron the outset.
Point 3, any claims they have will be with the Premier league. Its them who have decided on the time and quantity of any penalty. The penalty affects this season, not last and thats the decision of the premier league, not Everton. Its impossible to quantify when and how points can be deducted over a 3 year period and impossible to say how it affects other teams. Roll it all the way back to 2020/21 when we finished 10th if you want. It will mean we finished 11th instead and affected only 1 team by 1 place.
Point 4, our net spend is 3rd lowest of any team in the Premier league over the last 5 years, and that includes several teams who have been relegated. We will continue to strengthen in the same way we have for 3 seasons now, by selling our better players and buying players on lower wages amortisating the cost over 3 or 4 years. We also loan players where possible (thanks for Jack by the way

).