A quality of earnings report tells a buyer whether the numbers are real. A legal due diligence report tells a buyer whether the contracts hold up and the litigation history is disclosed. Neither tells a buyer whether the target club would survive an IFR owner suitability determination, whether its governance evidence would satisfy the corporate governance condition, whether its ownership structure creates a beneficial ownership problem under AMLR, or whether its squad cost ratio is quietly heading toward a UEFA significant breach. That gap, not a rounding error in an existing workstream but a missing one, is what this article addresses.