Hard to read this as anything other than preferential treatment, given the points deductions against Everton for exceeding PSR guidelines.

For the record, Chelsea also did that to a much larger degree - losing three times more (£355m) in a single season than Everton did in any of the three-year windows they were penalized for.

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https://www.bbc.com/sport/football/articles/cn48e171zlvo

How Chelsea signed a star team on hidden payments

Chelsea have been hit with a Premier League record fine of £10.75m and handed a suspended transfer ban. Here's what the written reasons said.

BBC Sport
@tenzochris probably hidden payments to the FA as well. 😂