I'm not a big fan of this practice.
You can't assign two shots, as the foul did not occur on a shooter. You either pass on the foul, or call it. I think it looks bad to "go back" and call the foul that happened before the shot. Perhaps in some cases, only a small amount of time exists between the two events, and your "delayed whistle" can be justified, but when that time difference is too great, you gotta pass on the foul once you've passed on it.
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Pope Francis
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