The most damning section for the Southampton head coach comes in the second determination of the judgement.
This states the German not only knew about the spying, but also had given his blessing.
Eckert was shown to have approved spying on Oxford to discover their formation after they had just changed manager.
In the case of Middlesbrough, he wanted to find out about the availability of a certain player – presumably Hayden Hackney, who had been out injured for several weeks.
The commission said: “Mr Eckert accepted that he had specifically authorised the observations to obtain information about formation (in the Oxford incident) and about the availability of a key player (in the Middlesbrough incident).
“Such information could only be sought in order to factor it into strategy, [and] whether the information confirms a strategy, is disregarded as unreliable or leads to a change of strategy does not, in our view alter the wrong which is committed when such information is sought.
“It is inherent in having information which your opponent would wish to keep private that you have a sporting advantage.”