After they concluded that the ball was incomplete the play is officially dead so how can we the be penalized for a block that officially never took place? Lets also not forget the ridiculous roughing penalty on Bywater when the running back hands the ball off to the QB as the whilstle is supposedly blowing and he tackles the guy with the ball....so stupid, just like the crap call we got on our first punt against Oregon when the receiver clearly muffs the punt and we hit the guy attempting to recover the muff and get an unsportsmanlike penalty!