To be honest (excuse the pun), I think you are totally right about West Ham telling porkies over the Tevez affair.
However, what gets my back up is when, 6 or so months later, it's still being dragged up by Sheffield United (not Dave Whelan, who when Wigan were odds on to go down, was gonna sell his soul to the devil to see West Ham get points deducted) as the reason they went down and not that they were f***ing SHIT, were in freefall and couldn't finish above a team that were 66/1 ON to go down after losing to sp*s !!
West Ham said they were wrong and accepted the punishment without any fuss.
To suggest they should have accepted a points loss is like suggesting someone on the weakest link should vote for themselves !! They dodged a bullet but they didn't set the punishment.