Substitute R1 never enters game, but it's undiscoverred

[DTQ_Blue]

Situation, HS varsity ball... An unreported substitute gets a BB and after reaching first is discovered to be an URS. This is the 2nd URS violation for team A so the runner and coach are bench restricted. The coach of team A is told by PU to enter a substitute as R1. PU is asked by BU, if the URS should be out and is told no. PU reports bench restrictions to coach of Team B and their scorer. Coach of Team B says URS should be out and is told no. After all the delay play resumes, except Team A has not sent the substitute in to be R1. PU doesn't notice that there is no R1. BU does and thinks of bringing this to PUs attention but does not. There was 1 out at this time. A second out is made, then Team A scores several runs before 3rd out is made. Team B coach approaches PU after half inning and wants clarification on how R1 could just disappear with no out called. PU confirms with BU that R1 never occupied the base after the removal of the URS. Coach of Team A wants to know what's going on and when told that Team B is asking about why R1 disappeared, he says because she was out due to being an URS. Any comments.