From what I understand there is only an upper limit of how much the balls can be inflated not underinflated.
There is a definition of a football, of 12.5 to 13.5 PSI.
The balls change by just over .5 PSI per 10 degrees F temperature change.
Many (if not most, no one has measrured balls at halftime before) NFL football games are played with balls that are outside of those specs. Aaron Rogers had commented before this that he tries to get balls which are technically overinflated into games, and implies he succeeds. He also implies that there are refs that will inflate footballs to the overinflated PSIs he likes.
In any case, the stated argument in the report is that temperature alone dropped PSI by 1.2 PSI, somewhere between zero and about .3 From the balls getting wet, and another few tenths from gauge issues...and after going through all of that..for both teams, some of the Pats balls were another few tenths from what they consider the most likely pressure they should have been if unaltered - while acknowledging that the balls were within the possible range.
In short, after identified natural and measurement variances, they are arguing about .2-.4 PSI against rather larger natural effects. Though they separate the pieces in the text.