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Ask yourself what is the intent and purpose of the team roster rule.
Each team is to supply the scorer with a list of each team member who MAY participate at least 10 minutes prior to the start of the contest. The team is also required to designate who will be the starters. Why?
That is so that the opponent knows who they are up against that night and can make some preparations and match-up decisions, especially with the starting line-up. It is for basic fairness that a team must let their opponent know that "star guard Johnny" is on the team and might be playing once he arrives. Perhaps he has a doctor's appointment after school and that is why he is late. Perhaps he is in the training room being wrapped and that is why he isn't on the floor during warm-ups.
The point of the whole thing is to give notification to the opponent of who they are competing against that night. If one understands the rule in this manner, then it should be simple to come to the conclusion that anyone who may play needs to be listed whether that individual is currently present or not.
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