For me the disappearing footballs and the texts messages mentioning deflating and needles months before that game are enough.
That being said, im curious about the Wells report conclusions on measurements as a purely academic questions.
This link sums it up pretty well:
http://wellsreportcontext.com/
Given the gauges varied from each other, the only relevant halftime psi measurements are those shown by the gauge that was used pre-game. One gauge, referred to as the Logo gauge, was consistently .3 to .45 psi higher in its measurements than the non-Logo gauge. Referee Walt Anderson, who was alerted to psi issues before the game, has a detailed recollection of the unrecorded psi levels of the 48 footballs he gauged pre-game — essentially 12.5 for the Patriots footballs and 13.0 or 13.1 for the Colts footballs. His Recollection of those pre-game psi levels is one of the foundations of this report. MR. ANDERSON SPECIFICALLY RECALLS THAT HE USED THE LOGO GAUGE FOR THESE PRE-GAME MEASUREMENTS (pg. 52). (This is the only recollection of Mr. Anderson that the report rejects.) Therefore, the Logo gauge numbers are the correct numbers to use for halftime psi. The investigators did rely on those Logo gauge halftime psi numbers in dealing with the Colts footballs. Using that gauge, all the Colts footballs were within regulation. That justified the officials not adding air to them. However, when assessing the Patriots footballs, the investigators reject Anderson’s best recollection that he used the Logo gauge pre-game, and instead look to the larger psi drop that is shown by the lower psi, non-Logo gauge.
This is a curious lapse for such a detailed investigation. The second gauge is utterly irrelevant if it wasnt used pregame. You are looking for the difference in pressure, so obviously you need a defined starting pressure. IE- if Anderson OK'd a ball that read 12.5 psi on his gauge, you could immediately remeasure it with the second gauge and it would be an illegal ball. That second gauge should be tossed out completely, it just confuses the issue.
Its also odd that the investigator pressed Anderson on how sure he was on which gauge he used (a monstrously important question) and Anderson that it was 'possible' he used the other gauge. On the other hand, they seemed entirely comfortable with his exact recollections of the pre-game inflation pressures- the Colts were either '13.0 or 13.1', pretty damned precise. And what are the odds that all 48 balls were within .1 psi of each other (per team) when the teams delivered them? Almost impossible i'd argue.
The problem is Anderson. We talked this to death, but it seems very likely that if Anderson even measured the balls, it was a slipshod job done with little precision (see the Bears video floating around of the refs lockerroom). Now long after the fact Anderson is doing some CYA and remembering very specific pressures he read (but never recorded, the usual practice). The other problem is Wells, who knew he had an Anderson problem and muddied the water about what could be truly known about relative pressures that day. But the bottom line is garbage in-garbage out. If you dont have any reliable measurements from pregame, you half time measurements are useless.
Again- Pats are guilty of this ####, but this report was ginned up a bit to make the NFL look better than they should on the issue.