Tbh, they really need to abandon any relegation if they are not playing 38 games.Average points is the logical explanation for calling the league as it is now. It's probably the right and only answer. Only a few changes (I'm WFH and a little bored) as follows:
1. Liverpool [107]
2. Man City [77] (presumably banned from Europe for next season)
3. Leicester [69]
4. Chelsea [63]
5. Man Utd [59]
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6. Sheffield United [58]
7. Wolves [56]
8. Arsenal [54]
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9. Spurs [54]
10. Burnley [51]
11. Palace [51]
12. Everton [48]
13. Newcastle [46]
14. Southampton [45]
15. Brighton and Hove Albion [38]
16. West Ham [35]
17. Watford [35]
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18. Bournemouth [35]
19. Villa [34]
20. Norwich [28]
N.B. There are obviously decimal points separating certain sides and this is taken into account without being shown.
So the only changes are Sheffield United and Wolves switch but both would qualify for Europe as City are crooks.
Arsenal would leapfrog Spurs in probably the most controversial change getting the last Europa league spot.
The other VERY harsh decision is for Watford to stay up and Bournemouth to go down on current GD. However, you could solve this by doing head-to-head in which Watford would stay up anyway, having drawn 0-0 at home and won 3-0 away.
Though obviously, the fairest option is for Covid to disappear and finish the season as it would have been, this is probably the fairest alternative based on real results across a season.