You can be sure that the EFL fit and proper test has a paragraph of some sort along the lines of “if something comes to light after the event that the EFL are not responsible blah blah blah”. Once the Wigan owner signed it, that will be that and the EFL will deem themselves to be in the clear. I don’t think that they will escape the 12 point deduction.
The second paragraph of my post above essentially. The EFL will stick to their guns if they are able to and impose the penalty because those are their rules. I would be amazed if they accepted any culpability for what's happened. If it turns out that this is all gambling related and there is proof of it, then that would be incredibly serious for the EFL, as it would call into question the integrity of the competition. I'm surprised that Rick Parry was openly discussing rumours like that to be honest. I suspect a lot of people recognise that this is dodgy but I reckon that the EFL are going to stick to their rules unless they are forced not to.