So you mean that after the TD signal and the whistle the ball is lying on the ground with nobody bothering to pick it up immediately? Weird situation, normally players are taught to pick up a loose ball even after the whistle.
I'm by no means an expert of the IR rules (we don't use them in Europe) and the NCAA IR casebook is not available right now, but doesn't this belong in the rule 12-3-3-d, which requires a clear recovery in the immediate continuing action? So, as there is none, IR cannot do anything about this? I do agree with you that the equitable reversal would be to apply 12-3-3-e with the result being A 2/1.