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.
Yeah I know there are, but that's how it is. The administrators will take legal advice if they are still in control of the club when the points are deducted and will act upon it. Ideally (for them) they'd do nothing at all because administrators don't want the hassle, they just want to get paid and offload the business. If things look dodgy however then they might not have a choice otherwise they wouldn't be acting in the best interests of the business. The prospective new owners will obviously have to decide if they would have a reasonable expectation of winning an appeal against a points deduction and if it's worth the expense. If any criminal activity is discovered then that obviously could impact the case.
Based on what I've read, the EFL might have some difficulty in establishing that their fit and proper person test has been applied properly in this case or is even fit for purpose at all. The EFL, of course, will do everything in their power to not be blamed for anything or be held accountable for anything because unfortunately that's their mentality - all of the power but none of the responsibility. And another set of fans gets shafted.