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Issue 1: is S20 a legal substitute? From the sitch, I'd say yes. If S20 had been an illegal substitute, 3-1-1 specifically says that the penalty for illegal substitution supersedes the penalty for BOO.
Issue 2: which player has S20 subbed for? I'm not going to allow the coach's misinformation to create a BOO situation. Instead, S20 will legally substitute for the current spot in the lineup, based on the provisions of 3-1-1. In effect, I'll treat a misreported sub as an unreported sub. I think this is justified because reporting isn't mandatory anyway.
So I'm not going with BOO here, no matter what. And I can't see how the offense gained any advantage from their mistake. If I did, I might still allow the substitution but penalize the unsporting behavior of the coach (restrict or eject).
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Cheers,
mb
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