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As it's been explained to me, and in my opinion this makes sense, PWL has the right idea. The reason for the differing persons who are to be called out is to make the penalty as severe as possible. Either way the run from third is not allowed to score. So, if with less than two outs you return him you give the offense another opportunity to bring him in by calling the batter out and bringing another batter to the plate.
Since with two outs the runner can't score anyway and calling him out would end the half inning, the more severe penalty is to call the batter out and take his AB away from him.
Tim.
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