I'd have thought that as part of the Force majeure "umbrella", evidence that the "peculiar" transfer of ownership, the initial instruction to liquidate us, and the unsavoury history of Choi and Au Yeung are all (just about) related to the appeal grounds - Covid led to later season finish, led to ever improving league position, led (unbelievably and illogically) to admin.
We don't have a time machine, but if Covid hadn't happened, and we'd have carried on our run of form back in March, then there's an argument to say that we wouldn't have been put into admin ..................... otherwise the owners would have done it back then.
There's also a parallel argument that says they would have, because of the alleged bet ........but of course, there's not quite sufficient evidence of that yet.
The QC will surely try to weave both element into his case ................. which is that our admin wouldn't have happened had we not had the Covid delay.