Simultaneous whistle / different calls?

[Coach Bill]

Yes, I'm sure they did. But, how did they arrive at which happened first? I've learned on this board that the Refs are often looking in different areas. If the ref was looking at the coach calling timeout and didn't see the play, how would they determine it? And, if you ask me, I would think you would almost always go with the timeout, because the ref would not have blown his whistle to grant a timeout, if the ball were loose or tied up.