It's all about the money. Nothing more than that.
Everybody praised Paterno as the epitome of a leader and a builder of character, but it turns out his own character was a sick joke.
Paterno perjured himself THREE times during his grand jury testimony.
First, he testified that the only person he spoke with about Sandusky was AD Tim Curley. That was perjury moment number one. We know from other grand jury testimony and later statements that Paterno also spoke with Gary Schultz.
Second, Paterno testified that he didn't know if any official at Penn State other than Curley was ever informed about the Sandusky 2001 issue. That was perjury. Paterno know that Schultz was informed. (We also have a pretty good idea that Paterno knew that Spanier knew).
Third, Paterno testified that he didn't know of earlier incidents with Sandusky (such as the 1998 incident). That was perjury. We know now from notes, including Paterno's own handwritten notes, that Paterno knew about 1998. We know from Paterno's own schedule from the Paterno Library that he cut short a fundraising trip immediately after the University Police listened in on Sandusky's phone call with the mother of one victim, then canceled a family vacation and all other fundraising and recruiting trips until Ray Gricar decided not to press charges. Those were the only trips canceled the entire year.
Paterno was not only a liar. He perjured himself at least three times in front of the grand jury.