Well, there's all kinds of things that went on which maybe could be classed as suspect. It seems clear that CONCACAF believed the land was being bought in their name. Now, if Jack was leasing the land to CONCACAF, that would be ok, but there appears to be no lease. Then there's the difference between the price Jack paid and the price he told FIFA that it cost. And each time a suspect transaction was made, that's a separate offence.
Effectively, CoE is a leasehold property which, eventually would pass back to the landlord (Jack). But without a lease it could be argued that Jack gifted the land to CONCACAF, otherwise, why would you spend so much money building on someone else s land? Just like Jack is saying Havelange gifted it to Jack (very unlikely) Blatter could claim Jack gifted the land to CONCACAF (more plausible)
I feel the eventual outcome will be a return of the property to CONCACAF in exchange for non prosecution in USA