Yes. Once again there is no rule that requires the sub has to state who they are going in for. If as the player is going onto the court the coach says, "Go in for #44 instead" that is perfectly legal. And as an official that really should not be something you would be overly concerned with. All you want to know is how many come into the game and how many go off. And then make sure you have the right number of players.
Peace
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Let us get into "Good Trouble."
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Charles Michael “Mick” Chambers (1947-2010)
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