If you imagine Manchester United as a very large, very messy guild in a city like Ankh Morpork, someone has just walked into the office and pointed out that the money chest is mostly cobwebs and IOUs. At that point you can either keep throwing parties and hope the gods of television rights bail you out, or you can admit that two hundred people are doing jobs the guild can no longer afford. The Fall of Free Lunches at Old Trafford makes for a grim little pamphlet, but compared to the Fall of The Whole Club Into Bankruptcy it is still the cheaper joke. The trick is to make sure the cuts hit the right wizards and not just the poor souls sweeping the corridors, otherwise have you not simply invented a new kind of stupidity and called it reform?