JR,
Since we are using different rule books, this won't be a clean answer.
The receiver was trying to catch the ball and establish possession. While trying to do that, he ended up dropping the ball so if there was a question in my mind about which way to call it, I would not give the receiver the benefit of the doubt. I'd "punish" him for dropping the ball (an error on his part) by leaning the other way and calling it incomplete. Again, this is only if I were unsure of whether he had possession or not.
Does that answer your question?
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