It is impossible for me to say anything else at this stage. I would be mortified to jeopardise the position of my source. The game is afoot, though. There is confidence that, despite the inconvenience and embarrassment, this will blow over.
I thought that was obvious, because he was the guy that carried out the fraudulant act therefore if he had been named and quoted then you have a statement for the Police to investigate and charge him. This way the paper have a story.
Why has the club not named him? maybe the club hope the FA will be happyer if we leave it to the to the Police and the FA to ban him
My guess for an answer to that question is that Mr X isn't a club employee and could claim that by naming him at this stage any investigations would be prejudiced against him.
That's already known. He was instructed to carry out the work on behalf of the club. That's why Riva or whatever his name is resigned, because he was the one that instructed him.
And he didn't check the veracity of the work either, so Riva had to go. The key issue is why MrX did what he did.