It's ludicrous.
The investigation took as gospel Anderson's recollection that the pre-game psi was 12.5 psi, but rejected his recollection that he used the logo gauge "with the crooked needle".
From
Florio at PFT
But that observation hinges on the question of which gauge was used to set the PSI prior to kickoff. If the gauge that generates the higher numbers was used, the measurements of the Patriots footballs taken by that gauge are mostly consistent with the 11.52-11.32 PSI range at halftime: (1) 11.8; (2) 11.2; (3) 11.5; (4) 11.0; (5) 11.45; (6) 11.95; (7) 12.3; (8) 11.55; (9) 11.35; (10) 10.9; and (11) 11.35.
Based on those readings, three of the footballs were above the predicted range, five were in the predicted range, and three were below the predicted range.
How did they determine that Anderson's recollection was incorrect?
From page 116 of the report.
Just what measurements are they relying on to judge if the pressure was consistently higher or lower? Anderson didn't record any pressure readings, simply ensured they were within the allowable range.
If his recollection is correct, and he used the logo gauge then I repeat Florio's observation.
Based on those readings, three of the footballs were above the predicted range, five were in the predicted range, and three were below the predicted range.
That sounds to me to be perfectly in line with the environment affecting the psi.