Once again you're interspersing facts with opinion/interpretation.
Here are 10 concise points / generalizations. If you disagree with any of this, please explain:
1. Adelina's score was impossibly high.
Her score was very high, but not impossibly so. She delivered lots of technical content and was justly penalized for her one real mistake. Her PCS were higher than I would have given, watching at home, but so were everyone's. Olympic excitement probably boosted everyone's scores. I also grant the possibility that fast, committed skating was much more impressive live than on TV.
2. The tech panel was controlled by the Russians.
The technical controller was Russian. The technical specialist was French. The assistant technical specialist was Finnish (with a Russian name). The data entry and replay technicians don't contribute to the actual decisions.
They swapped levels on the step sequences
Huh? I believe the top skaters were all aiming for level 4 and that the tech panel called the levels that they saw on the day. I haven't analyzed them in depth, but I know that skaters sometimes leave out steps or don't achieve clear enough edges to get full credit for all their planned features. Same as they sometimes land their jumps perfectly and sometimes fail or are a bit off, not always on the same jump.
and didn't call Adelina for UR.
They didn't call Kim for underrotation on the second lutz either. That's the one that stood out to me in real time and on replay, but evidently it looked OK to the tech panel. They get a different angle and I'll defer to their judgment.
3. The total score comes from short program TES, short program PCS, LP TES, LP PCS.
4. TES consists of base value, plus or minus grade of execution.
These are simple facts, thank you. Best to start your explanation here.
5. People are making the argument that Adelina won on TES. But if you swap the step sequence levels, ding her for UR, and don't give excessive GOE to her while holding down, Yuna would win TES.
6. With fair judging, Yuna didn't even need PCS to win. She would have won on TES, and PCS would have made her win bigger.
For tech merit, I just call it as I see it. I wasn't trying to call levels, and in real time the only underrotation I saw worthy of dinging was Kim's lutz. (Sotnikova's 2Lo in the three-jump combo was overrotated enough that I wondered if it were a downgraded triple attempt. I'd ding it for the step out and incorrect amount of rotation, reward for the strong first jump, -2 overall.)
In real time watching on TV, I gave Kim a total of +18 GOEs and Sotnikova +17.
I could go back and analyze more, but as soon as the results came up, having counted the number of triples, I understood that Sotnikova won the TES, even if I'd have had her lower on components.
7. Yuna had higher BV in SP, but some media only focusing on LP.
Yuna won the SP, albeit narrowly; it's not controversial enough to generate much analysis.
8. Adelina's PCS was in the low 60s, low 60s, low 60s, low 60s, over and over again before Euros.
9. Adelina's LP PCS in the last month jumped to .... 69 at Euros, and then almost 75 at Olympics.
10. The media said Yuna's artistic expression was so much better than Adelina, but they were only separated by 0.09 points in PCS.
This can be explained by any combination of
*Sotnikova skating more confidently as the season progressed
*Sotnikova adding some details to her program that are valued by judges -- as mentioned by Peter Tchernyshev in the IceNetwork article I linked earlier in this thread
*The championship panels as a whole being more generous to all top skaters than the Grand Prix panels
*Judges favorably revising their opinion of her skating as they got to see more of her over the season
*Skating content/speed possibly outweighing artistic expression in judges' assessment of component scores as a whole (I don't know how these two skaters' speed really compared live, but Sotnikova on video looked on par with Kostner and faster than Gold)
*Deliberate manipulation by Russian/pro-Russian officials
The answer could be any combination of the above. My first bullet point would be purely objective reason for a deserved increase in PCS. The last one would be purely undeserved. The others represent subjective and psychological factors that are neither morally wrong nor objectively right, but never completely avoidable when dealing with human assessment.