substitution vs participation

[hawkishowl20]

I would also like to see some of these rules if they are different then the ones I posted. While understandably confusing due to both containing “when 12 or men are on the field” the deciding factor seems to be when the player enters the field, and the player substituted’s reaction. Nothing seems to indicate that if the official messes up by not doing his job or pretending he didn’t he has the right to takes it out on the players by calling a penalty that is impossible to apply if the lesser occurred.