From what we can read on newspapers today seems like As Roma almost reached fair play agreement they dealt with Uefa in 2022, there is only a few millions difference to reach the target so they only risk a a pecuniary sanction and not a limitation on the freedom of purchasing operations on the market or a restriction on the UEFA lists.
Roma management decided it was better to pay a sanction than rather than sacrifice some essential players and I think it was a wise decision on their side.
While it is true that they have gotten away with it this time, that still meant selling bunch of players. Plus, they are not off the woods yet, they need to keep this up, which means, even though they are making money with the way they are right now, they can't spend it, and they need to handle that difference. If they can get away with any of this then they need to figure out how to get better results without spending much money.
Ranieri did a great job last year, but they do not have unlimited money at the moment, so it won't be easy for them to build a team that can do great for him. If they do not spend money, then they can't build a good squad, if they can't build a good squad, they can't finish high up in position, if they do not finish high up in position, they can't pay their debt, and if they can't pay their debt, then they can't spend money and it's a vicious cycle.