I find it hard to believe that you find it hard to believe this didn’t warrant an investigation when they submitted predicted accounts last March.
It appears to be, once again, the application of the “big club” coefficient (otherwise known as the Villa protocol). This ensures that , despite all that the ffp rules might indicate regarding penalties for breaching ffp, no embarrassment will be caused to any “big club” ( and the EFL) in the season that they secure promotion, notwithstanding what their accounts/projected accounts might indicate.
Of course, the Vila protocol was complicated by their use of the Morris manoeuvre. This is similar, but different, to the Heimlich manoeuvre - the Heimlich manouvre relieves choking on something difficult to swallow, whereas the morris manoeuvre causes choking on something difficult to swallow, namely the accepted valuation of stadium sold by an owner to himself.