Is this an "umpire’s decision that was reversed" (10-2-3m) or a valid protest of an illegal sub?
If the coach had merely entered the illegal CR, and the umpire had not pointed out it was illegal (even if it was because he did not know it was illegal), then this is on the coach.
However, as you relate the event, the OC asked if it was legal and the umpire "ruled" that is was, and then reversed himself after the protest.
Because of that, I'm leaning toward 10-2-3m, and put either F1 or a legal CR on base.
If a valid protest, the illegal CR should also have been ruled OUT.
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Tom
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