Middlesbrough are seeking a sporting sanction rather than financial compensation regarding the ‘Spygate’ incident involving their Championship play-off opponents Southampton.

The Teesside club are preparing on and off the pitch for the season to extend beyond the final whistle on Tuesday at St Mary’s Stadium in the second leg of the semi-final. Sources familiar with Boro’s thinking, speaking anonymously to The Athletic to protect relationships, indicated Middlesbrough would prepare for the playoff final regardless of whether they win the tie against Southampton or not.

Boro head coach Kim Hellberg told his pre-match press conference on Monday that he “has a plan for every day up to the final” on May 23 in terms of his players’ training regime.

Even if Boro lose the second leg after the goalless first game last Saturday, the uncertainty of the situation means Hellberg will bring his squad back to Teesside on Wednesday and await news from the English Football League’s independent disciplinary commission, who are investigating the allegations of “unauthorised filming” at Boro’s training ground last Thursday.

Ordinarily players of defeated semi-finalists leave almost immediately for breaks and holidays, but Middlesbrough will fight their corner and are willing to provide evidence to the commission when asked.

The Middlesbrough manager Kim Hellberg during Saturday’s goalless draw against Southampton in the first leg of the play-off semi-finals (Ed Sykes/Getty Images)

Legal matters of this scale take time. Boro will stress, for instance, these player issues and the logistical difficulties of trying to sell over 35,000 tickets to their fans for the final on Saturday week. The club have to keep their options open, knowing the commission’s verdict is unlikely to come before the final whistle on Tuesday.

Should Southampton win the game, the club’s supporters, manager Tonda Eckert and his players will celebrate on the pitch before they begin preparations for the final, but the commission’s finding could reverse any victory.

Under EFL rule 92.2.12, the commission can order “any other sanction” it “may think fit”. This could entail Southampton’s removal from the play-offs. A fine may seem a more likely outcome — as was the case when Leeds United boss Marcelo Bielsa ordered an analyst from his staff to observe a Derby County training session in 2019 — but a source familiar with Middlesbrough’s thinking indicated to The Athletic that would not be deemed appropriate to Boro.

Boro are yet to receive proof from other Championships clubs that Southampton — who have not lost in the Championship since January 17 — had also spied on them.

Having described Southampton’s behaviour as “cheating” last Saturday, on Monday Hellberg was eager to move on.

But as an example of the potential advantage spying on opponents’ training can bring, Hellberg said his players had been practising penalty kicks on Monday in case the second leg goes all the way to a shoot-out, but had worked on the drill “also last week”.

Although Boro striker Tommy Conway lightened the mood by staring through a window as Hellberg spoke, pretending to be holding binoculars, if Southampton were found to have footage of Boro players’ penalty practice, this would add weight to Hellberg’s opinion — expressed to BBC Tees — that this is “immoral”.

A member of Tonda Eckert’s staff was caught observing Boro’s training drills last week (Ed Sykes/Getty Images)

A member of Eckert’s backroom staff was seen observing Boro’s training last Thursday and, when confronted, ran off. On Friday Southampton said they “acknowledge” the EFL’s investigation and will be “fully co-operating”.

The question for the EFL Commission is the strength of punishment such action merits. They will also have to consider Southampton’s response.

As agreed before Saturday’s press conference at the Riverside, Eckert did not have another on Monday so is yet to be asked directly about Hellberg’s “cheat” comments.