There is no real research on the leak needed.
There is ALWAYS research needed. Research is knowledge. You are collecting information, analyze them and make a conclusion. Research is an absolute must.
I have done research on the Panama Leaks, on Mossack Fonseca and about the way creating offshore companies work i.e. how you found them, what is needed i.e. signing, starting capital, authentic passport etc.
Signing simply a random paper isn't enough, there is a noticable amount of things you need to ensure before you can create an offshore company abroad, and let me just tell you: You will have a very hard time to make all that, without letting the person founding it know about it.
You are basing Messi using that account on nothing at all. The leak doesnt say it was used.
To me the probability is they are telling the truth as nothing to be gained from lying.
You're mixing stuff up. I have said from the first post until now that Messi is using offshore accounts to launder his earnings.
It was Messi saying that he founded it, but didn't use it, which I find heavily unplausible.
Of course they gain something, which is Time. The alternative would be admitting everything before the investigations have even started.