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It might help if you break down how the disqualification occurs. Was it through the natural flow of the game, or was it an exception?
For example, in track if a kid false starts, he/she is gone. Now, just because I DQ'd the kid does not mean I need to write it up, it is a natural part of the sport.
Now, if a kid lips off and I DQ them for the meet, I have to write it up. This is not a natural or expected part of the rules and is considered unsportsmanlike.
In Basketball fouling out after five fouls is a natural part of the rules. Coaches hate to see it, but it is not "exceptional". T's are an exceptional call. Something out side of the normal must occur for them to happen, thus they are unsportsmanlike and, if required, must be reported when a player gets two. Regardless of when that second one came. If a kid fouls out, then pops off at you from the bench 2 minutes later, I am still going to write him up if that is his second T.
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