There is nothing wrong with the loans from Rams Investment Limited (Gabay) and MCD (Dell), they are both third parties. The amounts, unless converted into equity, cannot be used for FFP purposes.
Having lent all that cash the lenders have security with the charges over all the assets of the companies, that is not unusual, and no different from the arrangements for a house mortgage.
It continues to look like Morris has had enough though, he is no longer funding the club.
As to the disciplinary panel decision best to await a copy of the decision and the outcome of any appeal before commenting.
A quick look at the accounts for 2018 show that the position is still dire. At 30 June 2018 the football club lost £26 million before the stadium transfer, and there is no indication that matters have improved in 2019 and 2020. They also had £50 million of intangible assets on the balance sheet, those will need to dealt with through the Profit and Loss account at some point in time.
So let's say £25 million a year loss for 2018, 2019 and 2020, so £75 million, less the profit on disposal, gives you £35 million. Disposals of players will not benefit the club to the same amount as others for the reasons already stated.