remember it is just an opinion, it has no legal authority or binding.
They make a conclusion that the OMB withheld the money based on a policy decision and not for a programmatic delay. This is just their opinion.
They also note they are issuing this opinion without all evidence as the OMB has not provided everything they asked for.
Basically it's meaningless, but CNN will report it as if it is a Supreme Court ruling.
Educate yourself, don't be like DOC and raskol.
https://www.gao.gov/assets/710/703909.pdf