The Citizens have been banned from playing in the Champions League for two seasons after UEFA found them guilty "overstating its sponsorship revenue in its accounts and in the break-even information submitted to UEFA between 2012 and 2016".
They finished in front of Mourinho's United during the 2017/18 season.
Tottenham boss Mourinho said: "My view is that I didn't lose one single minute analysing what UEFA and FIFA have to analyse.
"If I go into that analysis I have to ask if the team that finished second in 2018 is going to be champion, yes or no? That would be interesting. But jokes apart, I just wait calmly.
'I don't think about fourth [position] or fifth. I just think about doing the best we can, [win] the most points we can, [finish] the best position we can.
"At the end of the season, we will see where we are because maybe we are sixth or seventh and then it doesn't matter if fifth goes to Champions League."
He added: "I don't think this is about huge decisions or small decisions.
"It is about the rules, the law - it is or it isn't. From what I got, UEFA punished them but they have the chance to appeal.
"I think until the appeal finishes Manchester City has the benefit of doubt. At the end of the process, we will see if they are punished or not. I have nothing more to say about that."