Yep. It could certainly have a bearing on the level of punishment received.
I'd also suggest they've broken the acting in good faith to other clubs rule, meaning they should be fined.
I understand it as if the plays offs are part of the league structure, just a different component to it. They aren't treated as a domestic cup competition.
Also that says to me that they can't be that convinced by the evidence they are handing over. We've been told by Boro journalists its basically a foregone conclusion Gibson will win.