Andnocheating: you cannot simply recharacterize amounts that are ordinarily stated separately on the settlement statement, such as administrative fees and application fees, as points and take the deduction.
While the NCAA technically has oversight to organize the various tournaments and police individual wrongdoing, better known as cheating, it has no power to prevent schools from leaping from one conference to another for the almighty dollar, which is not in the best interests of the student-athletes they claim they are protecting.
Therefore they have no need to inflate earnings figures and push up share prices because the main group of people they would be cheating would be themselves.