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If the DP is playing defense for anyone other than the flex, no one has left the game and nothing to report. There has not been a substitution. The only time a coach would need to report the DP on defense would be if they were to be playing pitcher or catcher so they would be eligible for a courtesy runner.
Now, NCAA does require all defensive position changes to be reported. So, under NCAA rules the DP would need to be reported as playing any defensive position.
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