To say that the report must be faulty, or even preposterous, is not the solution, because with the means available to us from the outside, we simply do not have the possibility to produce evidence and therefore it is all but a presumption.
That's absurd. Anyone with knowledge of calorimetry, instruments or basic thermodynamics can look at the report and see it is a preposterous fake. Rossi supporters refuse to look at it. Or they look at it and see sequences such as 36,000, 18,000, 36,000 and say "ho hum, nothing wrong with that." Which proves they have no idea what they are talking about.
The Penon report could not be more convincing or more clear proof of fraud. It shouts out that conclusion.