[BryanV21]

If B5 was a player before the time out, and wasn't substituted for or disqualified (and the coach has been informed), then he's a player during and after the timeout. Regardless of whether or not he enters the court. So if B5 earns a technical foul during the time out, or after the time out but doesn't return to the court, then the head coach should not get an indirect tech.

But if B5 was substituted for during the time out, and THEN earned a tech, the head coach does get an indirect tech, as B5 was bench personnel at the time.

Now, if we can't determine if B5 was a player or bench personnel at the time he earns a tech, then I'm not giving the head coach an indirect. At least the way I understand things right now. I don't want to have to eject that coach without being sure it was the correct call.

Oh, and it seems that the team would only earn a technical foul when the 5th player illegally enters the court (like in the OP). My question at this point is this... is it ever legal for that fifth player to return to the court? Can the team play with 4 players until the next stoppage of play, and at that time the 5th player can legally enter the court?