I knew the defense story would be BS, but I didn't think it was this weak. Really the only thing that Ballmer is saying is "they scammed me, they are scammers". It's really just a deflection technique, because the legitimacy of the company doesn't really matter. For example, Delta is a legitimate company and sponsors the Jazz. It doesn't matter that Delta is not a scam company because the charge is circumventing the cap. If Ryan Smith paid $50M to Delta and then Delta paid $48M to a player to sign a contract that he must play for the Jazz that is cap circumvention.
Realistically, what the Clippers will argue with the investigators is more similar to their initial "non-denial". There's no piece of paper that's going to directly say "this money goes to Kawhi Leonard", and therefore they will claim ignorance that they had no idea where the money was going. I don't know if that's enough defense from a legal perspective and the NBA only needs circumstantial evidence. If the league doesn't drop the hammer, it's complete BS IMO. But I'm expecting complete BS.