I don't do much NFHS, but from what I remember:
Looks like the second referee acknowledges two separate substitution requests from the same team during the same dead ball. The first referee is correct in denying the second substitution request, despite the second referee acknowledging it.
Since the second referee whistled to acknowledge the second request, if I remember correctly, it should be an unnecessary delay, and a time out to the substituting team. If no time outs remain, then it's a point and service to the opponent.
I could be wrong in this. Though from what I remember, I think that's the procedure they should have followed.
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