There are several "loaded" words in this question that can slant an answer in either direction. "Under heavy pressure he throws the ball at the feet of A88" is absolutely an illegal pass. That wording suggests a conclusion, regardless of how hard it might be to reach a conclusion that the pass was intentionally incomplete.
"B99 renews his charge and levels defenseless A1 just after the ball strikes the ground", seems a little overly dramatic, to have all happened within , "around a second", but again the wording suggests a conclusion has been made that the contact was deliberate, intentional and unnecessary.
Depending on how you determine those loaded words, you can have either; (1) an incomplete pass, followed by B roughing the passer, (2) a double foul for A's illegal pass coupled with B's roughing pass, (3) No foul on either team for either action or (4) either foul on one team, and be entirely (by rule)correct.
All of the key factors in this play are absolute and pure judgment calls, and as suggested above, are dependent on, "you gotta see it".
The keys are: 1. No matter how quick, no matter how short the pass, if the judgment is that the pass was deliberately incompleted, A is guilty of an illegal pass. If the judgment was that B's contact with the passer was avoidable, then you have a roughing penalty.
There is no absolute guideline for either situation. Each instance is unique and each is what the covering official has to decide it is. Judgment calls are what they are, and if they're made considering the appropriate factors, they are correct. Opinions, about what was judged are only that, and rarely have any bearing.
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