Patrick Barcley wrote a peice in the Evening Standard the other day and I thought he was spot on.
Whatever you think off FFP (and this idea that it's a barrier to new clubs competing is nonsense), they've all known about it for years, including City. The rules where there for everyone to see and yet they made virtually no real effort to meet it and instead just tried to find a loop whole with a massive sposership deal. Regardless of the punishment, they have absolutely no right to complain.