Obviously shonky sponsorship deals are fair game for UEFA. Apparently legal player transfers, by contrast, are the bedrock of FFP, and this one could be one of the only ways for Chelsea to get an extra £20m in the kitty.
Let's say Luiz was realistically a £30m player, obviously highly talented and committed but with consistency issues and not sure if he's a centre half or a DM.
Abramovich's unit, Millhouse Capital and the Qatar Investment Authority both have major exposure to oil production in a very bearish market. QIA dwarfs Abramovich, of course. Let's say they did a quiet energy derivatives deal on the side which their analysts privately agreed was worth a nett £30m on the forecasts to QIA, but which nevertheless assisted both investment groups by strengthening their corporate relations and spreading risk across their production operations.
As a consideration, QIA agree to fund the purchase of Luiz at £20m above market value.
Sure, it's conspiracist, but it sounds fairly plausible to me. And £50m for Luiz is a fucking weird fee.