The article is bilge. For one thing, administration is for clubs that can't see a way to pay their debts. Sheffield United can see a way to clear their debts, it's called PL TV money, and unless and until they get knocked out of the play-offs, they won't go into administration. For another, the cut-off for pushing the penalty into next season only applies to clubs that would be relegated anyway. Clubs that would not be relegated without the deduction, still get the deduction this season even if it happens on the morning of the last match. Which means the whole premise of the article is based on fiction.