This also comes into my thinking, I don't see the EFL overturning a decision when it fundamentally comes down to their test failing. If they do overturn their decision, they have to acknowledge the test failed. Wigan getting relegated doesn't seem to me as big a story as Bury going out of business. There's the time-frame of entering administration with Wigan which is mad for sure but I'm not sure this is directly heading towards being dissolved, however much relegation right now could put any club in serious trouble.
The only positives people can think of could also apply to staying in the Championship. Clear out dead wood, appoint a DoF, cut ticket prices, rebuild with youth. There is nothing positive about sinking into the third tier, and for every Wolves and Sheffield United, there are far more Portsmouths and Sunderlands. I bet their fans thought L1 could be a blessing in disguise too.