I didn't Wanted West Ham punished but rewarding Sheff U is making a massive assumption that whoever had played instead of Tevez wouldn't have scored the same number of goals or more (7 goals in 19 games).
Didn't Sheff utd agree to abide by the rules of the Premier League? The PL decided that £5.5m was sufficient punishment but Sheff Utd didn't. They were willing to take all the rewards that go with being in the PL but refuse to accept that they got relegated because they lost to Wigan on the last day of the season. They got themselves relegated pure and simple. And now they talk about letting things go? Morons. Always despised them. Always will.