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If the receiver was touching the ball when his foot grazed the pylon, then the play is dead right then and there - you can't have illegal participation, because the play is already over. Incomplete pass.
If, on the other hand, the receiver touched the pylon, ceased touching the pylon, then caught the ball and came down inbounds (and that sequence had better be damn clear), you have to call illegal participation - otherwise it's a touchdown. Now, if the game is 42-0 in the fourth quarter and the losing team is on offense, then I conveniently didn't see the foot graze the pylon in the first place. But if the TD is relevant, then I have a flag.
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