The Record cannot bring itself to say the word LIQUIDATION, but don’t worry, Celtic fans will clear that up for you

Writer Eric Knott criticizes the Daily Record for its coverage comparing Manchester City's legal charges to Rangers' financial collapse in 2012. Knott argues that the Scottish newspaper actively avoids using the term liquidation, choosing instead to describe Rangers as insolvent and framing their entry into the fourth tier as comparable to a potential demotion for City.

The piece contends that unlike a club facing relegation or demotion, the original Rangers corporate entity was liquidated rather than simply punished by football authorities. Knott also argues that Manchester City will likely face harsher sanctions and trophy revocations than Rangers experienced following the 2012 financial findings.