.A
You posted an FA rule as your proof, the FL would be supposedly covered by that 'rule' and that's not how it's being administered under their FFP calcualtion, therefore there's no reason to believe that the PL would operate in that way either.
Think you are mixing two things up here
The FA rule is about who pays the player and on which payroll they are shown
Neither the FL version of FFP nor indeed the PL version would overrule FA regulations.What we are talking about here is what is shown under the heading "wages in relation to FFP and in terms of a loan player what and how a club is charged .
Put quite simply some clubs don't charge anything to a club that takes one of their players on loan, some charge just a proportion of the wages, some charge the wages plus a premium,some only charge expenses and I believe some charge all of that as well as the amortised costs.
Without seeing the agreements that were in place we have no way of knowing.
All we do know is that neither Lukaka or Barry weren't their paid wages through Everton