Here's what I do when a coach requests a timeout simultaneous to the beckon for serve... Grant the timeout! Note that I am not talking about a TO request "after" the whistle for serve.
Here's my rationale...
The opposing coach is almost always calling the TO in an effort to "ice" or distract the server from his/her rhythm.
1. If I stop play (replay/reserve/whatever), then immediately beckon the server, the opposing coach gets their wish of distraction without burning a TO.
2. If the R2 makes a ruckus (sit down, too late for TO, etc), the opposing coach gets their wish of distraction without burning a TO.
3. If I allow the TO, the server is distracted / out of rhythm just the same, but at least the opposing coach burns a TO in the process.
I agree that the rule is not very effective (penalty for violation is exactly what the coach originally requested). I believe that both rules and logic dictate this as a reasonable course of action.
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