West Ham were fined £5million by a Premier League inquiry for breaching rules governing third-party ownership, but they received no points deduction and Tevez was allowed to play in the final three games of the campaign.
The Argentinian's winner at Old Trafford on the final day saved the Hammers from the drop.
Neil Warnock: "We have a laugh about it. I said to him last time I saw him you cost me a million quid and he understood my English.
"He had a laugh. He's a fabulous player isn't he? If I'd managed to get him at Sheffield United I'd have been delighted with him.
"It's one of those things. I was reading they get their last payment. I've not had my staying-up bonus yet!
"You look back at many things in your career that grate with you. I don't think it's the number one in my career, I've got things that grate on my mind more than that one. You'll have to read my book when it's out."
Source: Manchester City MAD