It's not even really about it being PI (to me, it was), but the procedure by which the penalty was nullified.
Imagine if Williams' TD catch was closer to the OOB marker. Refs call it a TD on the field, Bailey hits the PAT, then Caldwell challenges as the Cowboys are readying for the kickoff. At that point, the crew looks at it and overturns the call.
It's the procedure that's the hangup.
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