That statement is pure waffle apart from two salient points. They admitted cheating not just once, but three times.
And that the punishment is disproportionate. Seems ok to me. Cheated to get an advantage in the playoffs, get kicked out. Admitted cheating in two league games, that'll be a 2 point deduction for each case.
Seems perfectly fair to me. They only have themselves to blame. Crying about Leeds' fine is pointless. The rules were made after that case to specifically stop it happening again. Every club knew the new rules.