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When in doubt, consider the ruling prior to 2011 when TC during a throw-in was added to the NFHS.
The NFHS has stated that it did not desire to alter any rulings for violations with the TC rule addition.
Therefore, if this play was legal in 2010, it is legal now. If it was illegal, then it is illegal now.
Due to this logic the BigCat has posted the correct answer above. Neither team is the offense for purposes of violations until player and team control is established INBOUNDS. Therefore, there is no defense and no defensive exception.
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