Off course he implies it but never directly mentions any blame.
Certainly not enough for anyone to sue.
Sadly certainly enough to annoy a lot of people. Something the club doesn't need.
He has a very bad lawyer. In cases like this, you ask your client to shut up and you try, as you implied yourself, to find a settlement at least for the taxes not paid.
Then when you enter criminal matters you can try to earn some sympathy by talking, but in barto's case, he should not include alll catalans and the club in his defense.
It's clear he tries to hide himself behind Barca institution. If he really loves the club and catalans, he can always try to defend himself while not including everyone and the club in his downfall.