WritingOnTheWall

What do you mean by this? You're saying, the rule doesn't say that it should be considered more serious than before it existed?

You're completely right that this isn't about Middlesbrough. The top priority for the panel will be to preserve the integrity of the competition (the championship playoffs).

Well, this what a points deduction is. Every other team in the league benefits. But since this case happened during a knockout competition, a points deduction obviously isn't relevant. It's much more similar to the case of Swindon in the EFL trophy this year.