I enjoy the "spirit of the rules" comments just as much:
Parent says: "Call it both ways." Parent means: "Call it for our team."
Contact on parents team: "That's a foul!" Contact by parents team: "We barely touched them!"
And my all time favorite comment and a bit of a rant, actually heard after a youth football game: "I don't know why we play every week, all the refs do is cheat us, every game." I don't know about you but all I have to do in my life is to figure out how to "cheat" 10 year old kids!