I was a public defender when I first started practicing law. I know quite a bit about how prosecution decisions are made. In a high profile case like this, there is no way on Earth that prosecutors would not have charged Cromwell if they they thought they had a winnable case against her. None. Accordingly, I conclude that she is factually innocent.
1. Prosecutors did not need Cromwell as a primary witness. The evidence needed to show the fraud was easily acquired. There were many witnesses. There were bank and brokerage records. There was provable evidence that the player did not have a true soccer provenance. This was a slam dunk. Cromwell was probably a minor witness whose testimony might have been useful, but not necessary. Therefore, there was no need to offer Cromwell a plea, because she had no real leverage.
2. What crime, anyway? Is there any evidence that she took money? Is there any evidence that she doctored paperwork? Is there any evidence that she made a false representation? I have not seen anything like this. What I hear is that she turned a blind eye, and did not do any investigation of her own. That is not a prosecutable crime.
3. The idea that Cromwell got a secret plea deal is astonishingly ignorant. If a plea deal of this type were offered, then it had to be in writing, and there has to be a public record of it. Pleas are part of the court record. If there is no court record, then there is no plea. It is true that there can be "no prosecution" agreements, but these are written, and usually available by request. (For example, in Los Angeles County, you can get them from the City Attorney.) Otherwise, they are available through a FOIA request. If Cromwell had a "no prosecution" agreement, we would know it.
4. In high profile cases, just as a matter of practice, nobody is let off the hook. If anybody did anything wrong that rose to the level of a crime, that person would have been prosecuted.
The people on this board who claim that Cromwell was somehow given preferential treatment, or was let off the hook, are just talking out of their ass. They probably base their opinions on a deep study of television drama. In the real world of criminal law, Cromwell would have been prosecuted if there were (1) legally tenable grounds to do so; and (2) a realistic possibility of obtaining a conviction.