Not sure if I've seen a call that could go either way!
I have seen really close plays where the tag beats the runner, the runner beats the throw and all that other close play stuff.
Call it like I see it!
Think about it: if you call the expected call on the bases then every 3-2 pitch needs to be a strike because, unless there is an intentional walk happening, no pitcher is going to walk a batter.
DI game, bottom of first inning. runner trying to score from second with two outs and hit to outfield. Great throw by centerfielder to catcher up the line about 2 feet and inside the baseline. Runner trying a hookslide around the play. Really close play. I call out as I see tag before the runner touches the base.
Coach comes out and tells me the tag never happens. Tells me that I have to tell her where the tag was. I play along. "Coach the tag was on the hip before her left hand touched the plate."
Coach says good call and walks away.