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1. THE KIDS ARE 9 YEARS OLD!!!!! It's not a big deal. It's just a game that is supposed to be played by the kids for fun.
2. If you play by NFHS (high school) rules, then the wrong player attempting a FT is a correctable error. However, one of the officials has to have definite knowledge of this fact in order to correct it. In other words, one of the officials must KNOW that another player was the one who was fouled. A coach or parent saying so isn't enough information to make a change. NCAA officials can check the video replay monitor. NFHS officials can't. So even if a mistake were made here, it is unlikely that a correction could be made.
3. Also according to NFHS rules it is a technical foul for a player to knowingly attempt a FT to which the player is not entitled. However, even if this were determined to be the case, the technical foul would not negate the merited FT(s) from being attempted by the rightful player. There is also a caveat to that the rule stating that there is no technical if the wrong player attempted the FTs due to confusion. In that case, the FTs are simply cancelled and the proper player is then brought to the line and they are reattempted without any additional penalty.
4. Therefore, if the claim of Team A is correct, which is difficult to prove, then the proper ruling would be to cancel the attempts of the wrong player (which were unsuccessful!), charge that player with a technical foul, clear the lane and allow the proper player to attempt two FTs, then adminsiter the penalty for the technical foul. (At the HS level that would be two FTs plus possession of the ball at the division line for the opposing team, but at the U10 level it could be an automatic two points plus the ball. I don't know what your local league rules say.)
5. Lastly, it is hard to say what is a correct ruling at the U10 level because the rules are often taken from the high school or college levels and altered to accommodate the younger kids, and once changes are made certain aspects of the game are greatly impacted and some other things simply no longer apply. For example, according to NFHS rules there is no restriction on pressing in the backcourt. That is obviously an adaption by your local league, which is quite common for very young players, yet it isn't going to be found in an NFHS or NCAA rules book.
6. In the end, it's just a game played by kids FOR FUN. I gave you the proper rules interpretations for the HS level, but in the end does it really matter? It's not a big deal who won or lost a game played by nine year-olds, is it? I just hope that your kid got some enjoyment from the game.
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