If 28-0 against the defaulting team is to be standard then it would have made a lot of sense to state that in the rules rather than pretend someone, somewhere is making a meaningful, considered decision.
EPRC are saying no fault is attributed but awarding 28-0 win to team that would have played. Since each team plays only 2 other teams twice the final standings could be highly skewed given there are 2 rounds left.
Since teams have mainly been put in this position through no fault of their own it would be far fairer to double the points of matches that are played. So if Wasps cannot play Dragons or Montpellier use the scores of the first 2 rounds.
There's a chance, if a lot more cancellations occur, that a team with 1 loss and 3, 5 point defaults could qualify whereas a team that won 2 with 5 points and had 2, 0 point defaults does not. That would be ludicrous!