We had an interesting discussion on #82 of the WAC test. The question reads:
Fourth-and-Goal on B2. On the last play of the game, Team A trails 18-14. Back A22 takes a handoff from QBA11 at the B3 and dives up over the linemen at the line of scrimmage, rolling on them and landing in the end zone. The Line Judge signals touchdown and blows his whistle when A22 crosses the goal line. The Replay Assistant initiates a review of the play. After reviewing the play, A22 had fumbled the ball at the B 1⁄2, before he crossed the goal line and A63 had recovered the ball in the end zone.
Now, Team A will obviously not score, but by virtue of the review it would be determined that the LJ blew his whistle while the ball was still live. So the question is, can Replay call this an IW? I am leaning towards no, but there isn't anything in the book that speaks to this situation. ...and obviously that determination is important because A could elect to replay the down.