City won't be punished because they are really, really good at inflating their revenue through self-sponsorship deals. Chelsea are a whole different story because Roman Abramovich gave personal loans to the club that he forgave before he sold it, which is way worse than what Everton have been found guilty of.
Everton are in massive trouble because they are going to be ordered to make payments to the clubs that were relegated. Their new investor group, 777 Partners, have preset discounts in the sale price built in to take this situation into account. In short, the new stadium is going to bankrupt the club. They'll receive another nine point deduction for going into administration and will almost certainly be relegated this season.
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