Well Stated
MN
I have said the same thing on other similar threads, but not backed it nearly as well as you have done. The TO granted refers to granting a request - no request, you have assigned a TO to the coach. The book does not clearly address this issue, but I have always believed it should be an inadvertent whistle. Teams should not be forced to have a TO due to referee error.
Now if you are sure that the team really requested it and is now trying to back out for some reason, that is a different story. In this latter situation you granted a request, and they want to un-request - can't do it. Also, the coach signalling T that is misunderstood as a TO request - that is a TO as well. They can't use the universal TO sign and then back out, regardless of what they thought they were doing.
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