I guess the nuance's are too much for most people. Everton have committed the kind of petty fraud that most self employed people commit to avoid a bit of tax, what damned them badly was trying to pretend they'd lost 50% more matchday revenue than any other team. City's is more like a drug cartels money laundering operation, multiple shell companies and lawyers everywhere. Extremely complicated to unpick, and the only reason the FA have anything at all is thanks to football leaks. However, due to the way that evidence was collected I'm not sure how admissible any of that is.
Knowing something and proving are not the same, and that's the problem with the city investigation. Hiring people to go through all the evidence is ****ing expensive. Same with the taxman, much easier to go after the little guy with faked receipts than the corporation with off-shore shell companies and an army of accountants and lawyers.