[AtlUmpSteve]

Okay, the wording could be better. But, the coach's argument is incorrect, despite his effort; as long as there has been no intervening pitch after an unreported sub makes a play, 4.6.8 applies, and 4.6.9 does not.

Again, the issue isn't when the player is in the game; the substitution rule says she is after taking a position and a pitch or play happens. Nothing anywhere says that makes her reported; and until she is reported or appealed (effectively being reported by the opposing team), she is still unreported.

To suggest she is not in the game would allow the starter to re-enter without being charged a re-entry. Obviously not; and for the starter to be out, someone else is obviously in. That person is a sub; but that doesn't make her reported if she isn't. She is officially in the game; and her status is unreported, still.