That's a huge stretch, but very creative.
I think the election tampering, attack on capital, and classified docs charges were / are serious. The lying about sex and concealing the funds for an NDA as legal expenses, not so much. It does look like an effort to prevent voters from knowing about the sex. Is it common to write off the cost of concealing CEO sexual impropriety as legal expenses? More the 36 counts were because the repayment to the lawyer were spread out to conceal the lump sum to the porn star. Sexual misconduct and NDAs are not illegal
Covering them up might be. Concealing the payment as legal expenses might be. Since a lawyer handled it, I bet this a common mistake, not necessarily a concealment. But, didn't the lawyer confess? Plus, the elaborate repayment scheme and attempt to conceal implied knowledge of guilt
Still, I wouldn't pursued this criminally.
The Clinton Campaign hired a law firm to do opposition research (and other stuff) which hired GPS Fusion, which hired ...
None of that was illegal. Apparently they called it legal expenses? Again, that seems to me like it would be a common mistake. You pay a lawyer, it's legal expenses. Or not?