The NCAA is not "doing this." This is part of a negotiated settlement of Penn St.'s lawsuit against the NCAA challenging the unprecedented $60M fine. The NCAA is trying to protect the $60M that is supposed to address child abuse in PA. This is not the NCAA saying it doesn't have evidence on Paterno. B/c the fine is unprecedented the NCAA is rightly concerned that it may not hold up in court. The NCAA is willing to give some dead asshole his "wins" back to make sure the $ goes to helping victims and preventing child abuse.
The people in Central PA will continue to believe what they want to believe, but this does not exonerate Paterno.