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By rule, we as officials aren't concerned with the number of quarters a player has played. By rule, we are not concerned with the eligibility (due to playing time, or grades, or any "off-the-court" issues) of any player. By rule, the kid can't be subbed out unless a sub had already reported before the warning horn sounded 15 seconds before the end of the intermission.
In real life, I'm going to appeal to Coach B's better nature and ask him not to wreck a kid's future eligibility for no reason. (He'd have to be a real jerk to refuse.) In real life, if there WAS a sub at the table in time, then I'm going to "realize" that the wrong kid subbed out.
If neither of those options is available, I think the kid has to be considered a player until the first opportunity to sub.
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