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It has been years since I did LL, but . . .
this is what I remember. The easiest way to visualize the rule is to always return the offending runner to the last unoccupied base. So if the offending runner scores, and following runners are camped on 1st and 2nd, the run is removed and the runner returned to 3rd. In the LL game on TV, the batter-runner was put out so 1st was open and the offending runner was sent back to first. (What a waste of a good sacrifice bunt!)
The "poof" rule I believe occurs when bases are loaded, a runner on third leaves early, AND the batter is put out at first. The other two runners have legitimately moved up and there is no open base. The offending runner is simply removed from the bases and his run is nullified. No out - just Poof! (The assumption being that had he not left early the defense could have put him out at home; thus still one out on play and no run scored. But offense now only has two runners on base rather than three.)
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