Question about live ball/dead ball enforcement

[Fan10]

Question from a fan here. I am sure that the D1 officials knew what they were doing. I am just trying to learn more about the rules of the game I love.

Baylor/West Virginia. On first and 10, West Virginia gains 7 yards. On the tackle, Baylor is flagged for targeting, which was confirmed after review. After the play, WV was flagged for unsportsmanlike conduct. After some discussion, it was determined to be 2nd and 3 at the spot of the tackle.

I thought that since targeting was live ball, you would step it off first. Stepping it off would result in a 1st down. Then, you would step off the unsportsmanlike since it was a dead ball foul. This would get you back at the same spot, but since the unsportsmanlike is before the ready for play, it would be first and ten.

Like I said, I’m sure there is something I don’t know. I am curious as to where my thinking was wrong. Thanks in advance.

[Legacy Zebra]

If the targeting was on the tackle, it sounds like they ruled it a dead ball foul for targeting a player who was on the ground after the play was over. That means the TGT and UNS would offset and no yardage would be markedly off and there is no first down. Video could confirm that suspicion.