I am sure someone will correct me if I am wrong but the spirit and intent of the rule is to keep A from deceiving B by having more than 11 "players" on the field. If a "substitute" comes on the field and tells a "player" he is being substituted just as the team breaks the huddle there is no deception. The "substitute" becomes a "player" and the "player" becomes a "replaced player."
I seem to recall NCAA stating a time interval of something like three seconds for the exchange.
Plus, it is not just breaking the huddle, it is 12 "players" on the field. If there are 11 players in the huddle and a "substitute" comes on the field and stays in the huddle without a "player" leaving the foul can be flagged when it is apparent no one is leaving the huddle.
Most of all we should use common sense in calling this foul -- is deception involved. How many times have you seen undisciplined teams foul up substitutions?
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