At least one unnamed NFL owner believes that the punishments handed down by the league and commissioner Roger Goodell to the New England Patriots and owner Robert Kraft, coach Bill Belichick and quarterback Tom Brady in the wake of the recent Deflategate scandal, and the findings of the Wells Report were especially harsh due, in large part, to the fact that they represented something of "a makeup call" for Goodell and the NFL's leniency towards the Patriots when they came under fire for the alleged illegal taping of opponents defensive signals in 2007 as part of a separate scandal dubbed Spygate.

ESPN reporters Seth Wickersham and Don Van Natta Jr. released a report on Tuesday detailing an alleged "library of scouting material containing videotapes of opponents' signals, with detailed notes matching signals to plays for many teams going back seven seasons," possessed and obtained illegally by the Patriots, one of the league's most successful teams since Belichick took over control of the franchise in 2000. Wickersham and Van Natta, citing in excess of 90 league sources, conclude that the Patriots' cheating lasted "at least 40 games over a period of several seasons from 2000 to 2007." The report covers all areas of the Spygate scandal, including one unnamed owner's belief that the harsh punishments handed down by Goodell in the wake of Deflategate - a $1 million fine, the loss of two draft picks and a now-vacated four-game suspension for Brady - were meant to make up for the fact that Goodell went so easy on the New England franchise during the Spygate scandal.

The report also looks very bad for the league, as it suggests that Goodell may have engaged in cover-up efforts in 2007 to ensure that the Patriots, who had risen to prominence thanks to a nearly unprecedented and unmatched run of success, and therefore the league, wouldn't be branded as cheaters, potentially damning the game in the eyes of fans. Former NFL head coach Mike Martz indicated that a "panicked" Goodell pressured him into issuing a statement suggesting he was satisfied with the league's Spygate investigation. Many of the league's owners were said to be much more upset by the seemingly lax investigation than they let on.

"Goodell didn't want anybody to know that his gold franchise had won Super Bowls by cheating," a senior executive whose team lost to the Patriots in a Super Bowl said, per Wickersham and Van Natta. "If that gets out, that hurts your business."

Unsurprisingly, many of the league's other coaches and players are characterized as having been or  as still being extremely upset with Goodell's handling of Spygate and further, harbor suspicions that the Pats may not have been as successful or won as many Super Bowls had it not been for their alleged cheating practices - cheating practices which are said to have included having employees dress like media members and tape opposing team's signals, the creation of detailed diagrams using these stolen signals by Ernie Adams, a Belichick childhood friend who carries the previously unheard of title "football research director" and even having team employees steal the opposition's play sheets so that they would know the first 20 plays of the game.

The Patriots have responded to the fresh allegations. Via CSN New England.

"The New England Patriots have never filmed or recorded another team's practice or walkthrough," the statement reads. "The first time we ever heard of such an accusation came in 2008, the day before Super Bowl XLII, when the Boston Herald reported an allegation from a disgruntled former employee. That report created a media firestorm that extended globally and was discussed incessantly for months. It took four months before that newspaper retracted its story and offered the team a front and back page apology for the damage done. Clearly, the damage has been irreparable. As recently as last month, over seven years after the retraction and apology was issued, ESPN issued the following apology to the Patriots for continuing to perpetuate the myth: 'On two occasions in recent weeks, SportsCenter incorrectly cited a 2002 report regarding the New England Patriots and Super Bowl XXXVI. That story was found to be false, and should not have been part of our reporting. We apologize to the Patriots organization.'

"This type of reporting over the past seven years has led to additional unfounded, unwarranted and, quite frankly, unbelievable allegations by former players, coaches and executives. None of which have ever been substantiated, but many of which continue to be propagated. The New England Patriots are led by an owner whose well-documented efforts on league-wide initiatives - from TV contracts to preventing a work stoppage - have earned him the reputation as one of the best in the NFL. For the past 16 years, the Patriots have been led by one of the league's all-time greatest coaches and one of its all-time greatest quarterbacks. It is disappointing that some choose to believe in myths, conjecture and rumors rather than giving credit for the team's successes to Coach Belichick, his staff and the players for their hard work, attention to detail, methodical weekly preparation, diligence and overall performance."