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There is no such thing as a "controlled tap". The player either tapped the ball or the or the player caught the ball and threw it. The fact that the player was able to direct the ball where he desired on the tap is not relevant. A tap, by definition, does not create player control or team control.
The R either made an incorrect call based on incorrect understanding of the rules defining player and team control or made a correct call by misstating what he judged to have occurred.
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