I think the main things they'll retroactively punish is not taking 5-6 players from a team that was gutting but the blatant cases like signing guys to a AA team full of CPUs just to give them full 64/72 equipment and then cut them and sign them to the real team. I don't think the mini-mergers from teams who were already gutting or farm teams coming up will really be gone after.
. I guess with people being afraid of retroactive punishments it'll help curb future issues that may pop up or so the reasoning probably goes. Which is good in a way but also it'd be nice if the system didn't suck as much. Still, it's basically a more forceful way of "asking" people to play nice and use good sportsmanship
Then again, this is what happens when very little foresight is put into the game since season 1 and you go day by day without ever pulling on the reigns or changing major things. It seems that catch22 is going to change a lot of that and is shaking things up which is good but it's definitely a shock at the moment because of how hands off and bad at imagining loopholes bort has been. The system has been broken since season 1 but it's only now coming to the forefront
Still, the whole financial system is awful anyways and should just be abolished and EQ free until Bort figures out a better way to handle money. The system was created season 1 with the intents of adding wrinkles to it. However, bort got lazy or sidetracked and left it alone. He never did the math and projected exactly how much money teams of various success levels would make over 10-15 seasons and how much money eq costs would be, the "death spiral" of a team having an offseason and not getting a home playoff game, which makes them poorer and less likely to attract free agents who want eq making them worse as a team, etc... Not to mention he didn't think that with 1year plateau and then decline the money spent doesn't go as far and teams will go through money faster than they earn it. He knew the system was broken which is why he made media revenues.
Now he just says "not everyone is supposed to have full eq" which is a lie that i'm sure he doesn't believe but has to say. Everything in this game has been about being fair to all customers and it's silly that a guy loyal to a consistent 9-7 team who doesn't get home playoff games all 4 games can't get his EQ and his player be worse than everyone else. The rich get richer and the poor get poorer.