Hearts' tax situation didn't go as far as the Courts. The assessment on them for the Kaunas situation was settled by negotiation (without going to a tribunal) and, according this, no penalties were payable:-
https://www.theguardian.com/football...ute-resolution
As far as we know, they have done nothing illegal. They are "only" guilty of financial stupidity and not paying creditors. It's not a big leap from there to the situation of clubs who spent much more than they could afford, and got into huge debt (us, for example).
That said, that would be irrelevant in the mind of the besieged Hun. The "whitaboutery" defence would be in full cry, and many clubs would have to spend unwelcome amounts of management-time, and possibly money, just to stave that nonsense off.