the only mental gymnastics come from the new club delusionals, the facts are, what has happened to rangers has happened to other clubs before, they are the same clubs and no-one made a peep about this new club pish regarding them, officially we are the same club according to every footballing organisation home and abroad, legally we are the same club according to the evidence available. That "ethereal entity with no legal personality v company" stuff you have trouble with has been backed by two judges who have more knowledge about the law than you a thicko on a message board could ever dream of, they say it makes perfect sense and also that is what happened in rangers case, added to that hmrc, the stock market and all other business organisations who have commented on it says we have surived.
in opposition to that backing the new club stuff, you have some newspaper headlines + some ex pros offering their opinion (both examples of non experts, who have since stated that we are the same club) and a mythical law that not one of you can provide and a few crackpot theories that dont stand the slightest scrutiny and are contradicted by the available credible evidence - the whole new club strategy is based on ignoring that absolutely every single bit of evidence backs the stonewall fact that we are the same club, then repeating various flawed arguments over and over again until someone points out your stupidity and then you move onto the next one until you get back to the start