I just cannot see a penalty being applied to this season; if the EFL attempt to levy one Derby will take them through the Courts, which could result in the start of next season being delayed, and I do not think the EFL would have the stomach for that kind of fight.
I guess Derby will escape this season , but of course if they should get the points deduction this season and don't, there's always a chance that Wycombe and even Sheff Wed could go to the courts. Why should Sheff Wed get a points deduction if another club breaking the same rules doesn't.