"What we are being falsely accused of is: 'we are operating...'"
"We are operating... To fix this we must xyz"
But I consider the second one to make the most sense. Saying "we have a problem" is a common first step of fixing it. Saying "we will be committing a felony if I don't win this argument" is usually a good card to play.
you can't just go to court and disavow all statements you've made as being ironic or untrue, facially, as a means of end-running the claims against you. you have to litigate your defense.
You're right they cannot ex post facto just be like "we were joking". They would be "you're talking the quotes out of context".
And (b) can be future looking. But "temporary and mitigated" is probably a great way to go into these hearings. Maybe not according to the letter of the law, but in general it tends to work out well for the people involved. Since most agencies issue punishments to influence future behavior.