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They should report them but I agree with your suspicion that Barca are beyond reproach. Not that I feel sorry for Liverpool, but on the surface it's hard to see the difference between the Van Dijk situation (for which Liverpool were forced to desperately apologise) and what happened with Coutinho.
I'm sure there was a real internal struggle at Liverpool between 'take the £120m+' vs 'fuck Barcelona, no matter what'.
Barca have finally got the message and fucked off in their attempts to sign Coutinho. I hope we now report them or are they beyond reproach?