Everton are mentioned 81 times in the 50 page document, and Sections 14.13 - 14.17 give the summary of why it's 4 points:
They breached by far more than us (nearly £35m compared to our £19.5m) and those 2 points they got back from mitigation were for "the early plea and the cooperation" and they imply that our harsher penalty "must have been for incorrect information"
Disclaimer (sadly necessary it seems!) - my posts here on The People's Forum are my own thoughts and opinions as a fan, not those of the Fan Advisory Board. Thanks.