I get that Everton have broken the rules, and I definitely agree that a punishment of a points deduction is fair.

What I absolutely cannot understand is how breaking FFP rules by ~£20m is punished (-10pts) more harshly than a club actually going into administration (-9pts).

Breaking FFP rules are bad financial management, going into administration is literally threatening the existence of the club

James Milner did play for Leeds in the prem. I remember because i swear he became the youngest premier league goalscorer at the time