Was the tampering allegation filed to cover up deflategate?

Consider the timing of the patriots filing of the allegation. It is unusual at best that a team files a rule violation charge with another team on the same day it is playing in the championship game. It's not like Homeless Hoodie would have spent this week negotiating with Revis' agent in which Woody's comments would have arisen as a drag on negotiations. Also, it does not make sense to detract from the expected positive news stories about the patriots after winning Sunday's game with the tampering charge. If the pats were worried about taking focus off their loss then it would make more sense to file the charge on Monday after the loss.

The timing of the allegation suggests the patriots made the filing as a hedge against the possibility that the deflated balls would be discovered. By throwing out another rule violation the patriots get to look like the victims of cheating rather than the perpetrators. They can also split the media coverage of possible rule violations between themselves and us. Most importantly, it gives the patriots the opportunity to convince the NFL to brush off both the deflated ball issue and the tampering charge by declining to issue punishment on either allegation and the patriots can avoid any consequences for allegedly cheating.

The temporal proximity of the two events is circumstantial evidence that the deflated ball(s) was an intentional act of cheating by the patriots at the highest level rather than an accidental oversight or an equipment manager who acted on his own. Unfortunately, this set up is a pretty good coverup and Goodell is likely to take the opportunity to avoid declaring a super bowl participant a cheater and resolve both issues without penalty or declaring either team violated the rules.