Don't be ridiculous Gambol.
Rangers took a view on their use of ebt's. Using those ebt's, they attracted players that otherwise they could not have afforded.
Celtic also took a view on ebt's. They believed that the scheme should not be applied in such a fashion. They did not attract players they could not afford.
I presume that other clubs also took a view on the use of ebt's and came to the same conclusion.
Rangers are the only club in scotland to use ebt's in this fashion. If they lose the tribunal, as I fully expect them to, they shall be shown to be the only club to gain an unfair advantage on every other club through this practice. This is, of course cheating.
To go even further, if the stories of the dual contracts and accompanying letters are true (I have no reason to doubt the veracity of these stories) then it demonstrates that Rangers were fully cognisant of the ramifications of their actions.
If Rangers lose the tribunal, then for an entire decade they will have fielded a team that had they adhered to the tax laws of the country they would have been unable to. This is certainly cheating.
Should they lose