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I would disagree with your assessment of harm to Nebraska. Nebraska takes the time out immediately following the completion of the second down play. Texas runs the third down play and the penalty occurs.
Due to the penalty against Texas, Texas loses the yards gained and its first down but it gets to run the play clock down further. Their penalty allows Texas to run the play clock down on the replayed third down and then on fourth, where as the timeouts taken would have prevented the clock from winding down prior to the third down.
I understand that the rule may say that the R should start the clock after the enforcement of a penalty against the offensive team but, in this case, Nebraska was harmed by the additional 25 seconds that ran off the clock. Again, it may have been the correct call, but the time left in the game was just as important as the first down.
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